Green accounting research: A comparative bibliometric analysis of global and Indonesian studies

Type of the article: Research ArticleAbstractGreen accounting has become an increasingly crucial research field due to its significance in addressing climate change. While global studies in this field have expanded extensively, contributions from Indonesia-affiliated researchers remain relatively underexplored, much to Indonesia’s detriment, given its vast natural resources and existing environmental challenges. This study employs a bibliometric analysis to explore trends, impact, and collaboration patterns in green accounting studies globally, with a specific comparison of Indonesia-affiliated publications. A comprehensive analysis utilizing the retrieved dataset from the Scopus database was conducted to identify key research clusters and to highlight relevant topics such as carbon accounting, sustainability, environmental performance, and the integration of the environmental, social, and governance (ESG) factors into corporate policies. Network visualizations using VosViewer were constructed to examine the landscape of green accounting both globally and within Indonesia-affiliated research, aiming to compare global research with that linked to Indonesia. Global research covers broader topics surrounding carbon accounting, sustainability, environmental performance, the integration of ESG factors into corporate policies, and life cycle assessment. Meanwhile, Indonesia-affiliated research is more concentrated, focusing on topics such as financial/environmental performance and forestry issues. This study suggests that Indonesia-affiliated research would benefit from diversifying its focus toward globally emerging or established topics such as sustainable practices, carbon management, and the global sustainability reporting standards to enhance its academic visibility and relevance.