Carbon accounting

Abstract

The aim of this paper is to present the current state of scientific research in the field ofenvironmental accounting, especially with regard to carbon accounting. To this end, a bibliometricsurvey of 1,035 WoS-indexed publications was conducted, which included specificorganizational and technical activities using the Mendeley Reference Manager and the specializedsoftware VOSviewer. The survey revealed the main contributors to this field accordingto the criteria of the most productive author, the leading journal, the most cited article,the keywords used in the researched articles, as well as the frequency of their appearanceand the geographical locations where the research is focused, highlighting the leading countryin the field of carbon accounting. In addition, the analysis identified 9 clusters in two segmentsfrom the field of economics, and the results show that the topic of carbon accounting isunderrepresented in academic papers and research studies worldwide. Nevertheless, somepublishers, researchers and universities have taken a leadership position from the outset bypositioning themselves as pioneers of zero tolerance for carbon emissions. This may be thefirst bibliometric analysis and systematic review of carbon accounting in scientific papersin the context of Croatian research. The theoretical achievements of the paper open newavenues for other researchers in the studied field. The current scientific insights could bedeepened by further expanding the original assumptions and incorporating searches in theSCOPUS database and other indexed scientific publications in various world languages.