Sustainability and environmental accounting: Bibliometric analysis and documentary review of scientific research in the 2013-2017 period

Authors

DOI:

https://doi.org/10.17981/econcuc.41.1.2020.Org.2

Keywords:

Bibliometric análisis, Sustainability and environmental accounting

Abstract

The work aims to describe the main bibliographic characteristics of world scientific production related to sustainability and environmental accounting (hereinafter CA) in the fields of administration, business and accounting, based on a descriptive analysis of the quantitative evolution of publications , methodological approaches, study units, thematic clusters, countries, main authors and scientific journals with related publications. The methodology corresponds to a descriptive documentary study, reflective of literature, based on the publications of Scopus indexed scientific documents by Elsevier and the use of VOSviewer software. The texts were selected based on various criteria including as keywords "sustainability" and "environment accounting", limited in the field of "Business, Management and Accounting", during the period between 2013 and 2017. The results identified 66 texts, identifying how the years with the highest number of publications correspond to 2013 with 25.8% and 2017 with 19.7% of the total documents. Likewise, the research approaches applied in the field of sustainability and CA are oriented from the qualitative paradigm with 64%, and quantitative 33%. The types of studies, with greater application are exploratory investigations with 70%, descriptive 20% and correlational with 8%. Regarding the units studied, the documents are focused from research in companies, with 68%, distributed in 77% large companies and 33% small and medium. The most relevant sectors focus on the tertiary sector with 44%, secondary 33% and primary 3%; The countries with the highest number of studies are the United States, United Kingdom, Australia and Italy. Finally, the limitations of the study focus on the methodological strategy proposed by the author, taking into account a single Scopus database. There are some studies that generate contributions without being indexed in the database.

Downloads

Download data is not yet available.

Author Biographies

Deivi David Fuentes Doria, Pontificia Bolivariana University

He has a PhD in Science, Management Mention from the Dr. Rafael Belloso Chacín University. Master in Financial Economic Management from the Distance University of Madrid. Financial Management Specialist of the CEIPA University Foundation. Public Accountant of the Caribbean University Corporation - CECAR, professor of the Cooperative University of Colombia (Montería).

Aníbal Enrique Toscano Hernández, University of Sinú.

He is a PhD in economics and business from the University of Oviedo. Master in Administration of the Technological University of Bolívar. Economist at the University of Cartagena, professor at the University of Sinú.

Valentina Murillo Vanegas, Universidad Cooperativa de Colombia.

He is a student of the Public Accounting program, Cooperative University of Colombia.

Manuel Antonio Pérez Vásquez, University of Sinú.

He is a Doctor in Social Sciences, mention Management of the University of Zulia. International MBA Master in Business Administration and Management from Camilo José Cela University. Master in international business and integration of the Technological University of Bolívar. Specialist in International Business Management of the Technological University of Bolívar. Professional in International Business of the Autonomous University of the Caribbean. Professor at the University of Sinú.

Alex Jiménez Díaz, University of Sinú (Colombia)

He has a Master in Research and Development Project Management from the Dr. Rafael Belloso Chacín Private University. Master in Logistics Management of the Naval School of Cadets "Almirante Padilla". Logistics Specialist of the Naval Cadet School "Almirante Padilla". Professional in International Business of the University of Sinú - Elías Bechara Zainum. Professor at the University of Sinú.

References

Almeida, C. M. V. B., Agostinho, F., Giannetti, B. F. & Huisingh, D. (2015). Integrating cleaner production into sustainability strategies: An introduction to this special volume. Journal of Cleaner Production, 96(1), 1–9. https://doi.org/10.1016/j.jclepro.2014.11.083

Almeida, C. M. V. B., Bonilla, S. H., Giannetti, B. F. & Huisingh, D. (2013). Cleaner Production initiatives and challenges for a sustainable world: An introduction to this special volume. Journal of Cleaner Production, 47, 1–10. https://doi.org/10.1016/j.jclepro.2013.03.010

Alrazi, B., De Villiers, C. & Van Staden, C. J. (2015). A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity. Journal of Cleaner Production, 102, 44–57. https://doi.org/10.1016/j.jclepro.2015.05.022

Archibold, W., Aguilera, L. y Escobar, A. (2017). Revisoría fiscal y sostenibilidad empresarial en Colombia. Económicas CUC, 38(2), 77–88. https://doi.org/10.17981/econcuc.38.2.2017.06

Arévalo, H. y Muñoz, R. (2017). Acuerdos de intercambio intersectorial entre Australia y Colombia desde el desarrollo sustentable. Económicas CUC, 38(1), 37–54. https://doi.org/10.17981/econcuc.38.1.02

Arroyo, P. (2017). A new taxonomy for examining the multi-role of campus sustainability assessments in organizational change. Journal of Cleaner Production, 140(3), 1763–1774. https://doi.org/10.1016/j.jclepro.2015.08.100

Azudin, A. & Mansor, N. (2018). Management accounting practices of SMEs: The impact of organizational DNA, business potential and operational technology. Asia Pacific Management Review, 23(3), 222–226. https://doi.org/10.1016/j.apmrv.2017.07.014

Bansal, P. & DesJardine, M. (2014). Business sustainability: It is about time. Strategic Organization, 12(1), 70–78. https://doi.org/10.1177/1476127013520265

Bartels, E. M. (2013). How to perform a systematic search. Best Practice and Research: Clinical Rheumatology, 27(2), 295–306. https://doi.org/10.1016/j.berh.2013.02.001

Bebbington, J. & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395–413. https://doi.org/10.1016/j.aos.2014.01.003

Bebbington, J., Russell, S. & Thomson, I. (2017). Accounting and sustainable development: Reflections and propositions. Critical Perspectives on Accounting, 48, 21–34. https://doi.org/10.1016/j.cpa.2017.06.002

Briner, R. & Walshe, N. (2014). From Passively Received Wisdom To Actively Constructed Knowledge: Teaching Systematic Review Skills As a Foundation of Evidence-Based Management. Academy of Management Learning & Education, 13(3), 415–432. https://doi.org/10.5465/amle.2013.0222

Brown, J. & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing and Accountability Journal, 27(7), 1120–1156. https://doi.org/10.1108/AAAJ-04-2013-1313

Chan, H. K., Wang, X. & Raffoni, A. (2014). An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting. The British Accounting Review, 46(4), 344–360. https://doi.org/10.1016/j.bar.2014.10.004

Chumaceiro, A. y Hernández, J. (2012). La legislación tributaria venezolana como promotora de la responsabilidad social empresarial. Oikos, 16(33), 53–68. Disponible en http://ediciones.ucsh.cl/ojs/index.php/Oikos/article/view/1041

Chumaceiro, A., Chirinos, E. y Reyes, I. (2016). Antecedentes de políticas y organizaciones sociales orientadas a la promoción de la responsabilidad social empresarial en el siglo XX. Búsqueda, 3(16), 20–32. https://doi.org/10.21892/01239813.163

Contrafatto, M. & Burns, J. (2013). Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research, 24(4), 349–365. https://doi.org/10.1016/j.mar.2013.10.004

Doorasamy, M. (2015). Theoretical developments in environmental management accounting and the role and importance of MFCA. Foundations of Management, 7(1), 37–52. https://doi.org/10.1515/fman-2015-0024

Ehnert, I., Harry, W. & Zink, K. J. (eds.) (2018). Sustainability and Human Resource Management - Developing Sustainable Business Organizations. Berlin: Springer. https://doi.org/10.1177/0974173920130413

Falagas, M. E., Pitsouni, E. I., Malietzis, G. A. & Pappas, G. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses. The FASEB Journal: Official Publication of the Federation of American Societies for Experimental Biology, 22(2), 338–342. https://doi.org/10.1096/fj.07-9492LSF

Fuentes-Doria, D., García-Alarcón, H. y Toscano-Hernández, A. (2018). Estado actual de la implementación de las Normas Internacionales de Información Financieras (NIIF) en PyMEs de la ciudad de Montería, Colombia. Faces, 24(51), 61–76. Disponible en http://nulan.mdp.edu.ar/id/eprint/3096

Fusco, F. y Ricci, P. (2018). What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector. International Journal of Public Sector Management, 32(1), 21–41. https://doi.org/10.1108/IJPSM-05-2017-0134

Gibassier, D. & Alcouffe, S. (2018). Environmental Management Accounting: The Missing Link to Sustainability? Social and Environmental Accountability Journal, 38(1), 1–18. https://doi.org/10.1080/0969160X.2018.1437057

Gómez, A. y Villarreal, G. (2011). Contabilidad y sostenibilidad ambiental, “Medición de la contabilidad Ambiental en los procesos de desarrollo”. [Trabajo de grado]. Universidad Militar Nueva Granada, Bogotá, D.C. Recuperado de https://repository.unimilitar.edu.co/bitstream/handle/10654/3205/GomezMoralesAidaEstela2011.pdf;jsessionid=4001A17CC789C1CDB48CAEEBEFA7364F?sequence=2

Guenther, E., Endrikat, J. & Guenther, T. W. (2016). Environmental management control systems: a conceptualization and a review of the empirical evidence. Journal of Cleaner Production, 136(Part A), 147–171. https://doi.org/10.1016/j.jclepro.2016.02.043

Hernández, J., Chumaceiro, A. y Ravina, R. (2019). Mirada transdisciplinaria de la participación ciudadana y la felicidad social en el discurrir del milenio. Utopía y Paxis, 24(Extra 3), 46–59. Disponible en http://produccioncientificaluz.org/index.php/utopia/article/view/29685

Higuera, V. H., Pacheco, G. A., Londoño, S., Cuéllar, O. y González, A. (2017). Contabilidad ambiental, tendencias investigativas mundiales, Producción + Limpia, 12(1), 88–96. https://doi.org/10.22507/pml.v12n1a9

Jenkins, J. G., Popova, V. & Sheldon, M. D. (2018). In support of public or private interests? An examination of sanctions imposed under the AICPA code of professional conduct. Journal of Business Ethics, 152(2), 523–549. https://doi.org/10.1007/s10551-016-3308-2

Kitchenham, B. (2004). Procedures for performing systematic reviews. [NICTA Technical Report 0400011T.1]. Keele: Keele University. Available from http://www.inf.ufsc.br/~aldo.vw/kitchenham.pdf

Law, E. P., Diemont, S. A. W. & Toland, T. R. (2017). A sustainability comparison of green infrastructure interventions using emergy evaluation. Journal of Cleaner Production, 145, 374–385. https://doi.org/10.1016/j.jclepro.2016.12.039

Lee, W. E., Birkey, R. N. & Patten, D. M. (2017). Exposing Students to Environmental Sustainability in Accounting: An Analysis of Its Impacts in a US Setting. Social and Environmental Accountability Journal, 37(2), 81–96. https://doi.org/10.1080/0969160X.2016.1270225

Linnenluecke, M. K., Russell, S. V. & Griffi, A. (2007). Subcultures and Sustainability Practices: The Impact on Understanding Corporate Sustainability. Business Strategy and the Environment, 18(7), 432–452. https://doi.org/10.1002/bse.609

Loi, R., Lam, L. W., Ngo, H. Y. & Cheong, S. (2015). Exchange mechanisms between ethical leadership and affective commitment. Journal of Managerial Psychology, 30(6), 645–658. https://doi.org/10.1108/JMP-08-2013-0278

Merigó, J. M. & Yang, J.-B. (2017). Accounting Research: A Bibliometric Analysis. Australian Accounting Review, 27(1), 71–100. https://doi.org/10.1111/auar.12109

Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G. & Prisma Group. (2009). Preferred reporting items for systematic reviews and meta-analyses: The PRISMA statement. PLoS Medicine, 6(7), 1–8. https://doi.org/10.1371/journal.pmed.1000097

Pérez, M. E., Chumaceiro, A. & Acosta, I. (2019). Sostenibilidad social en el sector agroindustrial del estado Trujillo–Venezuela. Un constructo relevante para el desarrollo. Opción, 35(90), 100–149. Disponible en https://produccioncientificaluz.org/index.php/opcion/article/view/30460

Perianes-Rodriguez, A., Waltman, L. & Van Eck, N. J. (2016). Constructing bibliometric networks: A comparison between full and fractional counting. Journal of Informetrics, 10(4), 1178–1195. https://doi.org/10.1016/j.joi.2016.10.006

Schaltegger, S., Gibassier, D. & Zvesdov, D. (2011). Environmental management accounting: a bibliometric literature review. Meditari Accountancy Research, 21(1), 4–31. https://doi.org/10.1108/MEDAR-12-2012-0039

Sierra-Henao, A., Muñoz-Villamizar, A., Solano-Charris E. & Santos, J. (2020). Sustainable Development Supported by Industry 4.0: A Bibliometric Analysis. In, Sohoma, Service Oriented, Holonic and Multi-agent Manufacturing Systems for Industry of the Future (pp. 366–376). Cham: Springer. https://doi.org/10.1007/978-3-030-27477-1_28

Tian, X., Geng, Y. & Ulgiati, S. (2017). An emergy and decomposition assessment of China-Japan trade: Driving forces and environmental imbalance. Journal of Cleaner Production, (141), 359–369. https://doi.org/10.1016/j.jclepro.2016.09.124

Toscano-Hernández, A., Álvarez-González, L. I. y Sanzo, M. J. (2018). Tendencias globales de la investigación científica relacionada con la sostenibilidad en la Universidad: Un análisis bibliométrico 2008-2017. En, E. Älvarez-Arregui (ed.), Universidad, Investigación y Conocimiento: Avances y retos (pp. 147–152). Oviedo: Servicio de Publicaciones de la Universidad de Oviedo.

Toscano-Hernández, A., Fuentes-Doria, D. D., Murillo-Vanegas, V. y García-Alarcón, H. (2018). Contabilidad Ambiental y Sostenibilidad en las Organizaciones: Redes de colaboración y clúster temáticos de la producción científica mundial. En, H. Muñoz (comp.), Innovar, Estrategia de Sostenibilidad para el Crecimiento y Desarrollo Empresarial (pp. 62–78). Montería: Ediciones Unisinú.

Tranfield, D., Denyer, D. & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111/1467-8551.00375

Vilches, A. & Gil, D. (2012). La educación para la sostenibilidad en la Universidad: el reto de la formación del profesorado. Profesorado. Revista de Currículum y Formación de Profesorado, 16(2), 25–43. Recuperado de https://www.ugr.es/~recfpro/rev162ART3.pdf

Wang, Ch., Wang, Y., Geng, Y., Wang, R. & Zhang, J. (2016). Measuring regional sustainability with an integrated social-economic-natural approach: a case study of the Yellow River Delta region of China. Journal of Cleaner Production, 114(C), 189–198. https://doi.org/10.1016/j.jclepro.2015.05.121

Westman, L., Luederitz, C., Kundurpi, A., Mercado, A. J., Weber, O. & Burch, S. L. (2019). Conceptualizing businesses as social actors: A framework for understanding sustainability actions in small- and medium-sized enterprises. Business Strategy and the Environment, 28(2), 388–402. https://doi.org/10.1002/bse.2256

Wichaisri, S. & Sopadang, A. (2018). Trends and Future Directions in Sustainable Development. Sustainable Development, 26(1), 1–17. https://doi.org/10.1002/sd.1687

Yamaguchi, C. K., Silva, A. P. & Watanabe, M. (2015). Contabilidade ambiental: um estudo bibliométrico. Espacios, 36(11), 8–13. Available from https://www.revistaespacios.com/a15v36n11/15361108.html

Yusoff, Y. M., Omar, M. K. & Kamarul, M. D. (october, 2019). Does organizational learning capability allow improving business sustainability? A quantitative analysis in the manufacturing SME context. In: IOP Conference Series: Materials Science and Engineering, 469(1), (pp. 1–11). UMP Pekan, Pahang, Malaysia. https://doi.org/10.1088/1757-899X/469/1/012015

Downloads

Published

2019-12-09

How to Cite

Fuentes Doria, D. D., Toscano Hernández, A. E., Murillo Vanegas, V., Pérez Vásquez, M. A., & Jiménez Díaz, A. (2019). Sustainability and environmental accounting: Bibliometric analysis and documentary review of scientific research in the 2013-2017 period. ECONÓMICAS CUC, 41(1), 163–186. https://doi.org/10.17981/econcuc.41.1.2020.Org.2

Issue

Vol. 41 No. 1 (2020)

Section

Articles: Administration, Organization and Methods

License

Copyright (c) 2020 Deivi David Fuentes Doria, Aníbal Enrique Toscano Hernández, Valentina Murillo Vanegas, Manuel Antonio Pérez Vásquez, Alex Jiménez Díaz

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

You are free to:

  1. Share — copy and redistribute the material in any medium or format
  2. The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  1. Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  2. NonCommercial — You may not use the material for commercial purposes .
  3. NoDerivatives — If you remix, transform, or build upon the material, you may not distribute the modified material.
  4. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Most read articles by the same author(s)