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p-Index From 2021 - 2026
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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Erni Yusnita
Universitas Tanjungpura
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Global Blue Accounting Evolution: Bibliometric Analysis and Visual Analytics of Marine Disclosure Regulations Erni Yusnita; Umiaty Hamzani; Elok Heniwati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2466

Abstract

This study maps global blue accounting trajectories and regulatory gaps using bibliometric analysis via VOSviewer and Tableau Public across 61 Scopus and Google Scholar documents (2015–2025). The analysis reveals that publication volume surged significantly after 2022, peaking in 2025. Co-occurrence network mapping demonstrates that contemporary research remains highly fragmented and predominantly concentrated on small-scale fisheries and coastal community management rather than standardized corporate financial reporting frameworks. This intellectual vacuum highlights a critical regulatory disconnect in  to Indonesia, where the Indonesia Green Taxonomy (TKBI) 2024 lacks micro-level operational technical guidelines for corporate balance sheets. Consequently, corporate reporting risks triggering superficial environmental cosmetics or bluewashing. To bridge this macro-micro regulatory gap, explicit financial accounting standards from to DSAK-IAI and OJK are urgently required. Formulating standardized accounting guidelines, capitalization rules, and recognized environmental liabilities is essential to operationalize marine asset disclosures, enhance financial reporting transparency, and effectively mobilize sustainable blue and accounting.
Co-Authors Elok Heniwati Umiaty Hamzani