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All Journal Journal of International Relations Studies Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Jurnal Edukasi dan Penelitian Informatika (JEPIN) InfoTekJar : Jurnal Nasional Informatika dan Teknologi Jaringan At-Tafkir Legalite: Jurnal Perundang Undangan dan Hukum Pidana Islam Indonesia Auditing Research Journal Linier: Literatur Informatika dan Komputer
Muhammad Syahrial
Unknown Affiliation
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Global research landscape of blue accounting: Bibliometric insights from 2015 to 2025 Santoso, Izza Maulida; Nurmala, Nurmala; Pentiana, Destia; Syahrial, Muhammad
Indonesia Auditing Research Journal Vol. 15 No. 1 (2026): March: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/arj.v15i1.624

Abstract

The Blue Economy has gained global attention as a framework for balancing marine resource utilization with environmental sustainability. Supporting this transition requires effective systems to measure and report ocean-related natural capital, leading to the emergence of Blue Accounting as an integrative approach linking accounting practices, sustainability governance, and policy decision-making. This study examines the development of Blue Accounting research between 2015 and 2025 using a bibliometric approach combined with qualitative synthesis. The findings indicate a gradual evolution of the field, beginning with conceptual discussions of the blue economy, followed by growing attention to environmental valuation, ocean accounting integration, and blue carbon assessment. More recent studies emphasize operational applications, including policy implementation and cumulative impact accounting. Although publication growth remains moderate, research trends show increasing interdisciplinary collaboration and policy relevance. Key challenges include institutional coordination and the lack of standardized accounting frameworks. Overall, Blue Accounting is evolving into a strategic tool that supports sustainable ocean governance by integrating ecological and economic perspectives, contributing to more transparent decision-making and advancing the objectives of sustainable marine development.
Co-Authors Asrin, Fauzan Bambang Isyandi Enda Esyudha Pratama, Enda Esyudha Harlinda, Harlinda Hermini Susiatiningsih jabir, sitti rahmah Nurmala Nurmala Pentiana, Destia Santoso, Izza Maulida Wahyu Hamidi