Bibliometric analysis of scientific production in environmental accounting

  • Manuel Rafael Quevedo Barros Universidad Católica de Cuenca - Ecuador
  • Gina Patricia Cuadrado Sánchez Universidad Católica de Cuenca - Ecuador
  • Miguel Ángel Ganchozo López Universidad Técnica Particular de Loja - Ecuador
  • Sonia Beatriz Bonilla Vintimilla Universidad Católica de Cuenca - Ecuador
Keywords: Bibliometrics; bibliometric indicators; environmental accounting; environmental accounting; scientific production.


Academic literature has decades of addressing the concept and context that encompasses environmental accounting, thus requiring rigorous and continuous monitoring of its scientific evidence. The aim of the manuscript was to analyze the global scientific production related to environmental accounting in order to assess the context and behavior of its contributions, thus enabling the planning and execution of future research. A literature search was conducted using the Web of Science database. A total of 299 published documents were identified, as well as the publication modality, the most productive countries, the scientific journals, the most productive institutions, and citation and impact indicators. Australia was found to occupy the first place with 50 published papers. In turn, Victoria University Wellington was identified as the institution with the highest number of publications. The total number of citations of all publications was 11,411. It can be concluded that there is an exponential growth of scientific production, being the last decade the one with the highest production, highlighting countries such as Australia, the United States and England, where publications had a relatively high impact as they are housed in quartile journals (Q1 and Q2) of the Scimago Journal Rank.


Download data is not yet available.


Metrics Loading ...

Author Biographies

Manuel Rafael Quevedo Barros, Universidad Católica de Cuenca - Ecuador

Doctor(c) en Ciencias Sociales mención Gerencia. Magister en Contabilidad y Auditoría. Docente de la Carrera de Contabilidad y Auditoría. Investigador miembro del Centro de Investigación Azogues

Gina Patricia Cuadrado Sánchez, Universidad Católica de Cuenca - Ecuador

Magister en Desarrollo de Finanzas aplicadas a la Microempresa. Docente de la Carrera de Contabilidad y Auditoría

Miguel Ángel Ganchozo López, Universidad Técnica Particular de Loja - Ecuador

Magíster en Auditoría Integral. Docente de la Carrera de Contabilidad y Auditoría

Sonia Beatriz Bonilla Vintimilla, Universidad Católica de Cuenca - Ecuador

Magister en Auditoría de Gestión de calidad. Docente de la Carrera de Contabilidad y Auditoría


Asiaei, K., Bontis, N., Alizadeh, R., & Yaghoubi, M. (2022). Green intellectual capital and environmental management accounting: Natural resource orchestration in favor of environmental performance. Business strategy and the environment, 31(1), 76–93. DOI:

Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting auditing & accountability journal, 31(1), 2–24. DOI:

Bernal Montero, M. L., & Santos Betancur, E. (2019). Una mirada a la contabilidad ambiental. Postulados y retos. Contaduría Universidad de Antioquia, 73, 199–209. DOI:

Boyd, J., & Banzhaf, S. (2007). What are ecosystem services? The need for standardized environmental accounting units. Ecological economics, 63(2–3), 616–626. DOI:

Brundtland, H. (1987). Report of the World Commission on Environment and Development: Our Common Future. Naciones Unidas.

Castro Alfaro, A. (2020). La contabilidad ambiental y su productividad científica a través de la bibliometría. Face: revista de la Facultad de Ciencias Económicas y Empresariales, 20(1), 5–20. DOI:

Cho, C. H., & Patten, D. M. (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting organizations and society, 32(7–8), 639–647. DOI:

de Villiers, C., & van Staden, C. J. (2006). Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting organizations and society, 31(8), 763–781. DOI:

Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability ... and how would we know? An exploration of narratives of organisations and the planet. Accounting organizations and society, 35(1), 47–62. DOI:

Kolk, A., & Perego, P. (2010). Determinants of the Adoption of Sustainability Assurance Statements: An International Investigation. Business strategy and the environment, 19(3), 182–198. DOI:

Laufer, W. S. (2003). Social accountability and corporate greenwashing. Journal of business ethics, 43(3), 253–261. DOI:

Monteiro, A. P., Pereira, C., & Barbosa, F. M. (2021). Environmental disclosure on mandatory and voluntary reporting of Portuguese listed firms: the role of environmental certification, lucratively and corporate governance. Meditari accountancy research. DOI:

Muller, N. Z., Mendelsohn, R., & Nordhaus, W. (2011). Environmental Accounting for Pollution in the United States Economy. American Economic Review, 101(5), 1649–1675. DOI:

Munoz Prieto, M., & Enciso Yzaguirre, V. (2021). Environmental accounting as a tool for incorporating environmental sustainability in Social Economy companies. Ciriec-espana revista de economia publica social y cooperativa, 103, 249–277. DOI:

Nguyen, T. D. (2021). Factors Affecting Environmental Accounting Practices: A Case Study of Food and Beverage Enterprises in Vietnam. Journal of asian finance economics and business, 8(9), 211–217.

Quiñonez, E. S., Balladares, K. A., & Estrada, F. M. (2016). Reflexion Contabilidad Ambiental. Revista Publicando, 3(7), 156–166.

Schaltegger, S., Gibassier, D., & Zvezdov, D. (2013). Is environmental management accounting a discipline? A bibliometric literature review. Meditari Accountancy Research, 21(1), 4–31. DOI:

Tukker, A., de Koning, A., Wood, R., Hawkins, T., Lutter, S., Acosta, J., Rueda Cantuche, J. M., Bouwmeester, M., Oosterhaven, J., Drosdowski, T., & Kuenen, J. (2013). EXIOPOL–development and illustrative analyses of a detailed global mr ee sut/iot. Economic systems research, 25(1, SI), 50–70. DOI:

van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. DOI:

Wibbeke, L. M., & Lachmann, M. (2020). Psychology in management accounting and control research: an overview of the recent literature. En Journal of Management Control (Vol. 31, Número 3). Springer Berlin Heidelberg. DOI:

Wiedmann, T. (2009). A review of recent multi-region input-output models used for consumption-based emission and resource accounting. Ecological economics, 69(2), 211–222. DOI:

How to Cite
Quevedo Barros, M. R., Cuadrado Sánchez, G. P., Ganchozo López, M. Ángel, & Bonilla Vintimilla, S. B. (2022). Bibliometric analysis of scientific production in environmental accounting. Religación. Revista De Ciencias Sociales Y Humanidades, 7(32), e210923.