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      Is environmental management accounting a discipline? A bibliometric literature review

      , ,
      Meditari Accountancy Research
      Emerald

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          Abstract

          Purpose

          The purpose of this paper is to investigate 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.

          Design/methodology/approach

          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.

          Findings

          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.

          Originality/value

          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.

          Related collections

          Most cited references53

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          Snowball Sampling: Problems and Techniques of Chain Referral Sampling

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            The Sustainability Balanced Scorecard - linking sustainability management to business strategy

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              The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?

              Rob Gray (2002)
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                Author and article information

                Journal
                Meditari Accountancy Research
                Emerald
                2049-372X
                July 12 2013
                July 12 2013
                : 21
                : 1
                : 4-31
                Article
                10.1108/MEDAR-12-2012-0039
                583e5d91-cf5e-4521-a56b-865ec5b230cd
                © 2013

                https://www.emerald.com/insight/site-policies

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