Tổng quan về kế toán xanh qua phân tích trắc lượng thư mục
DOI:
https://doi.org/10.24311/jabes/2025.36.3.03Từ khóa:
Kế toán xanh, Trắc lượng thư mụcTóm tắt
Bài báo cung cấp cái nhìn tổng quát liên quan đến kế toán xanh, đồng thời chỉ ra các tác giả, các tạp chí và các quốc gia có tầm ảnh hưởng trong lĩnh vực này. Dựa trên 360 tài liệu từ Scopus và Web of Science, nhóm tác giả phân tích xu hướng công bố về kế toán xanh từ năm 1992 đến quý 3 năm 2024. VOSviewer được sử dụng để thực hiện các phân tích trắc lượng thư mục nhằm xác định tác giả, nghiên cứu và quốc gia nổi bật. Kết quả chỉ rõ các tác giả như Cairns, Bartelmus và Peter đã đóng góp to lớn cho chủ đề này. Trong khi đó, các quốc gia gồm Hoa Kỳ, Vương quốc Anh, Trung Quốc và Indonesia có số lượng trích dẫn và đồng tác giả cao nhất. Đồng thời, bài báo cũng đã chỉ ra các từ khóa và các chủ đề nghiên cứu nổi bật trong lĩnh vực kế toán xanh. Các nhà nghiên cứu trong tương lai có thể dựa vào bài nghiên cứu để xác định xu hướng và các chủ đề xung quanh kế toán xanh. Bài nghiên cứu cũng dự đoán rằng số lượng bài viết về chủ đề này sẽ tiếp tục tăng trong tương lai.
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