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All Journal Jurnal Riset Akuntansi Kontemporer Jurnal Ekonomi, Manajemen, Akuntansi
Aulia, Amira
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Economics, Econometrics & Finance Social Sciences

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Pergeseran Paradigma dalam Environmental Management Accounting: Kajian Bibliometrik terhadap Tren dan Perkembangan Riset Aulia, Amira
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 6: September 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i6.10057

Abstract

Environmental Management Accounting (EMA) memainkan peran penting dalam mendukung praktik keberlanjutan dan pengambilan keputusan yang berorientasi lingkungan. Namun, studi yang memetakan struktur pengetahuan dan arah pengembangan riset EMA secara sistematis masih terbatas. Penelitian ini bertujuan untuk mengetahui: (1) bagaimana struktur dan evolusi literatur EMA terbentuk; (2) apa saja isu utama yang menjadi fokus penelitian; dan (3) ke mana arah pengembangan EMA di masa depan. Metode yang digunakan adalah bibliometrik berbasis 1.384 publikasi dari Scopus, dengan analisis deskriptif, co-occurrence network, dan thematic mapping menggunakan Bibliometrix di RStudio. Hasil menunjukkan dominasi tema seperti environmental management, sustainable development, dan environmental impact, serta kontribusi signifikan dari penulis dan jurnal tertentu. Selain itu, topik seperti carbon emission, innovation, dan environmental policy mulai berkembang sebagai tema baru. Studi ini merekomendasikan eksplorasi lanjutan dengan pendekatan interdisipliner untuk memperkaya riset EMA ke depan.
STRATEGIC MANAGEMENT ACCOUNTING AND COMPETITIVE ADVANTAGE: A SCOPUS BIBLIOMETRIC ANALYSIS Aulia, Amira; Soenaria, Syaiful; Tanzil, Nanny
JRAK Vol 18 No 1 (2026): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i1.43073

Abstract

This study addresses the limited understanding of the intellectual structure and evolution of research on strategic management accounting (SMA) and competitive advantage. The study aims at mapping key themes and emerging directions in this field. Using a bibliometric approach, 159 Scopus-indexed documents were analyzed through co-word and thematic mapping techniques. The findings show increased publication growth after 2018 and reveal a dual structure: a traditional core focused on cost and competition, and an emerging stream linking SMA to decision-making and performance. The study implies that SMA is evolving as an information capability, while AI, supply chain, and sustainability remain promising research areas.
Co-Authors Soenaria, Syaiful Tanzil, Nanny