International Journal of Economics, Management, Business, and Social Science
Vol. 3 No. 2 (2023): May 2023

The Implementation of Green Accounting in Indonesia: A Bibliometric Analysis

Muhammad Nur (National University, Jakarta)
Molina (National University, Jakarta)
Erwin Indriyanto (National University, Jakarta)
Kumba Digdowiseiso (National University, Jakarta)
Hafiza Aishah Hashim (Universiti Malaysia Terengganu)



Article Info

Publish Date
31 May 2023

Abstract

The implementation of Green Accounting has become an important topic in academic literature. Indonesia, as a country with significant environmental challenges, increasingly supports this initiative. This study aims to analyze the development of Green Accounting research in Indonesia. Bibliometric data were obtained from Google Scholar for articles published between 2017 and 2023. The analysis involved the use of VOS Viewer to depict research networks, distribution of articles, and citations in time. The results show a growing trend in Green Accounting research in Indonesia. However, company awareness of its implementation is still low. Trends show an increase in the number of articles and citations until 2018, but a decline thereafter. Major journal distributions include Elsevier, mdpi.com, and emerald.com. The implementation of Green Accounting in Indonesia faces obstacles, especially in efforts to balance economic and environmental development. These research trends are evolving, although implementation challenges remain apparent. This provides important insight into efforts to encourage understanding and awareness of the role of Green Accounting in achieving sustainable development in Indonesia.

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Journal Info

Abbrev

ijembis

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

International Journal of Economics, Management, Business, and Social Science (IJEMBIS) is a research journal in the discipline of economics, management, business and social science which is expected to contribute to a new or state-of-the-art for academic development or real-world applications, or ...