TY - CHAP

T1 - The Discipline of Environmental Management Accounting (EMA)

T2 - 16th Environmental and Sustainability Management Accounting Network Conference - EMAN EU Conference 2013

AU - Schaltegger, Stefan

AU - Gibassier, Delphine

AU - Zvezdov, Dimitar

N1 - Conference code: 16

PY - 2013

Y1 - 2013

N2 - Purpose –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 is 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 developed as a discipline and whether it has become part of mainstream accounting research.

AB - Purpose –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 is 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 developed as a discipline and whether it has become part of mainstream accounting research.

KW - Sustainability sciences, Management & Economics

M3 - Article in conference proceedings

SN - 978-3-86780-329-8

SP - 1

EP - 5

BT - EMAN - EU 2013 Conference MATERIAL FLOW COST A CCOUNTING

A2 - Guenther, Edeltraud

A2 - Bergmann, Anne

PB - TU Dresden, Faculty of Business and Economics

CY - Dresden

Y2 - 20 March 2013 through 22 March 2013

ER -