<![CDATA[Blue Accounting has emerged as an interdisciplinary concept that supports sustainable marine resource management by integrating economic, environmental, and governance perspectives. However, its scientific development and relationship with Blue Economy, Blue Management, and Blue Carbon remain insufficiently understood. This study aims to analyze the scientific evolution of Blue Accounting and identify its intellectual structure through a bibliometric analysis. A total of 189 Scopus-indexed journal articles published between 2000 and 2025 were analyzed using Bibliometrix in RStudio. Performance analysis and science mapping techniques were employed to examine publication trends, influential contributors, research hotspots, intellectual structures, and thematic evolution. The results indicate that research has grown substantially over the past two decades and is primarily concentrated in marine policy, sustainability, and environmental governance journals. Science mapping demonstrates that the intellectual structure has evolved from marine resource utilization and economic growth toward sustainability, governance, ecosystem services, climate resilience, and environmental accountability. Furthermore, the findings reveal that Blue Accounting has not yet developed as an independent research field but has progressively emerged through the integration of Blue Economy, Blue Management, and Blue Carbon. This study contributes by proposing a conceptual pathway that explains the evolution of Blue Accounting and provides a theoretical foundation for future accounting research supporting sustainable marine resource management.]]>
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