An overview of the literature on environmental management accounting: Bibliometric analysis method

Abstract

Environmental Management Accounting (EMA) is crucial to ensure business sustainability. EMA helps businesses monitor and assess environmental activities by providing financial and non-financial information and supporting strategic decision-making. With the increasing concern for the environment and social responsibility, EMA has become a valuable tool in optimizing economic performance and minimizing environmental impact. By analyzing data from the Scopus database from 2000 to August 2024 with a total of 245 articles and applying the bibliometric analysis method, the study identified essential topics of EMA such as theoretical framework, practical application, and relationship with environmental and financial performance of businesses. Emerging research trends include the circular economy and green innovation, forecasting that EMA will become increasingly crucial in helping companies achieve sustainable development goals.