e-journal

Is environmental management accounting a discipline? A bibliometric literature review

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Purpose – The purpose of this paper is to investigate the body of literature on environmental
management accounting (EMA) and provides a quantitative overview of the academic as well as the
professional literature constituting the field. By doing so, the paper discusses whether EMA has
developed as a discipline.
Design/methodology/approach – Based on a database containing 814 (396 of them published in
academic journals) publications in English, German and French with a publication date prior to 2012 a
bibliometric analysis is conducted. Data on the publications, journals, authors and citations were
collected, double-checked and examined by applying bibliometric measures.
Findings – The bibliometric analysis identifies trends in EMA research publications which show
that EMA has developed as a young discipline, but is still faces challenges to get better established in
mainstream accounting and management research. Although the publication number is growing, a
substantial part of the publications have been published outside mainstream accounting journals in
non-accounting journals, books and reports. A recent trend towards establishing specialised
environmental (and sustainability) accounting journals is also rendered apparent. The low number of
highly cited publications of few authors, however, indicates that EMA is still to become a mainstream
field of research. Originality/value – The paper discusses with the help of bibliometric analysis and measures whether EMA has developed as a discipline and whether it has become part of mainstream accounting research.

Keywords Environmental management, Accounting, Environmental management accounting,Development, Discipline, Bibliometric analysis

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Informasi Detail

Judul Seri

Meditari Accountancy Research

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Meditari Accountancy Research Vol. 21 No. 1, 2013 pp. 4-31

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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