The Discipline of Environmental Management Accounting (EMA): A Bibliometric Literature Review
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Authors
Purpose
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The paper investigates the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well
as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline.
Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double-checked and examined by applying bibliometric measures.
The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and
management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non-accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals i
s also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become
a mainstream field of research. The paper discusses with the help of bibliometric analysis and measures whether EMA has dev
eloped as a discipline and whether it has become part of mainstream accounting research.
–
The paper investigates the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well
as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline.
Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double-checked and examined by applying bibliometric measures.
The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and
management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non-accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals i
s also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become
a mainstream field of research. The paper discusses with the help of bibliometric analysis and measures whether EMA has dev
eloped as a discipline and whether it has become part of mainstream accounting research.
Originalsprache | Englisch |
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Titel | EMAN - EU 2013 Conference MATERIAL FLOW COST A CCOUNTING : CONFERENCE PROCEED INGS |
Herausgeber | Edeltraud Guenther, Anne Bergmann |
Anzahl der Seiten | 5 |
Erscheinungsort | Dresden |
Verlag | TU Dresden, Faculty of Business and Economics |
Erscheinungsdatum | 2013 |
Seiten | 1-5 |
ISBN (Print) | 978-3-86780-329-8 |
Publikationsstatus | Erschienen - 2013 |
Veranstaltung | 16th Environmental and Sustainability Management Accounting Network Conference - EMAN EU Conference 2013: Material Flow and Cost Accounting - Dresden, Deutschland Dauer: 20.03.2013 → 22.03.2013 Konferenznummer: 16 http://eman-eu.org/conferences/dresden-2013/ |
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