Yeşil Muhasebeye İlişkin Bir Bibliyometrik Analiz

Abstract

In recent years, green accounting has become a critical tool for organizations to measure and manage the ecological impacts of their economic activities in the face of increasing environmental concerns and the urgency of transitioning to a sustainable future. In the face of these developments, the increasing importance of green accounting has been reflected both in businesses and in researchers doing research on the subject. The purpose of this study is to examine the postgraduate theses published between 2014 and 2023 on the subject, after providing information about the concept of green accounting and its importance in a general framework. For this purpose, 30 postgraduate theses were examined in the study. The data obtained was collected from the National Thesis Center of the Council of Higher Education through the bibliometric analysis method. The results of the study include that the majority of theses on the subject were written in 2019, the subject was discussed more frequently by female researchers, and the majority of theses written in the examined time period were written with quantitative methods. It is expected that this study will contribute to the literature by examining the distribution of published theses on green accounting based on certain variables.