Article: Bibliometric insights into green accounting research: analysing trends, impact, and theoretical foundations Journal: International Journal of Managerial and Financial Accounting (IJMFA) 2026 Vol.18 No.5 pp.1 - 25 Abstract: Global environmental challenges, including climate change, water shortages, and biodiversity loss, pose significant risks to both society and ecosystems. Green accounting provides a comprehensive approach to promoting sustainability across economic, environmental, and social dimensions. However, a unified theoretical framework for green accounting research remains undeveloped. This study systematically analysed 833 articles from the Scopus database to address this gap. A refined framework for environmental responsibility and sustainable accounting was developed to enhance existing theories. The analysis highlights strong connections among green accounting research trends, identifies key areas and emerging topics, and confirms widely accepted methodologies. Additionally, the findings validate the bibliometric analysis within the constructed framework. This study offers a solid theoretical foundation for advancing green accounting theory, encouraging methodological innovation, and improving practical applications. By strengthening its theoretical basis, green accounting can play a crucial role in shaping sustainable business practices and policy development. Inderscience Publishers - linking academia, business and industry through research

Title: Bibliometric insights into green accounting research: analysing trends, impact, and theoretical foundations

Authors: Shi Yang; Alexios Kythreotis

Addresses: Department of Accounting, Economics and Finance, European University Cyprus, 6 Diogenous Str., Egkomi, 2404, Nicosia, Cyprus; Shaanxi Technical College of Finance and Economics, 1 Wenlin Rd., Qindu Qu, Shaanxi Sheng Xianyang 712000, China ' Department of Accounting, Economics and Finance, European University Cyprus, 6 Diogenous Str., Egkomi, 2404, Nicosia, Cyprus

Abstract: Global environmental challenges, including climate change, water shortages, and biodiversity loss, pose significant risks to both society and ecosystems. Green accounting provides a comprehensive approach to promoting sustainability across economic, environmental, and social dimensions. However, a unified theoretical framework for green accounting research remains undeveloped. This study systematically analysed 833 articles from the Scopus database to address this gap. A refined framework for environmental responsibility and sustainable accounting was developed to enhance existing theories. The analysis highlights strong connections among green accounting research trends, identifies key areas and emerging topics, and confirms widely accepted methodologies. Additionally, the findings validate the bibliometric analysis within the constructed framework. This study offers a solid theoretical foundation for advancing green accounting theory, encouraging methodological innovation, and improving practical applications. By strengthening its theoretical basis, green accounting can play a crucial role in shaping sustainable business practices and policy development.

Keywords: bibliometric analysis; green accounting; sustainable development; environmental challenges; theoretical framework.

DOI: 10.1504/IJMFA.2026.151612

International Journal of Managerial and Financial Accounting, 2026 Vol.18 No.5, pp.1 - 25

Received: 04 Nov 2024
Accepted: 24 Feb 2025
Published online: 10 Feb 2026 *

Title: Bibliometric insights into green accounting research: analysing trends, impact, and theoretical foundations

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