The Discipline of Environmental Management Accounting (EMA): A Bibliometric Literature Review
Research output: Contributions to collected editions/works › Article in conference proceedings › Research › peer-review
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.
Original language | English |
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Title of host publication | EMAN - EU 2013 Conference MATERIAL FLOW COST A CCOUNTING : CONFERENCE PROCEED INGS |
Editors | Edeltraud Guenther, Anne Bergmann |
Number of pages | 5 |
Place of Publication | Dresden |
Publisher | TU Dresden, Faculty of Business and Economics |
Publication date | 2013 |
Pages | 1-5 |
ISBN (print) | 978-3-86780-329-8 |
Publication status | Published - 2013 |
Event | 16th Environmental and Sustainability Management Accounting Network Conference - EMAN EU Conference 2013: Material Flow and Cost Accounting - Dresden, Germany Duration: 20.03.2013 → 22.03.2013 Conference number: 16 http://eman-eu.org/conferences/dresden-2013/ |
- Sustainability sciences, Management & Economics