Pemetaan Penelitian Akuntansi Keberlanjutan melalui Analisis Bibliometrik dari Tahun 2000 hingga 2023
DOI:
https://doi.org/10.58812/jakws.v3i03.1600Kata Kunci:
Akuntansi Keberlanjutan, Pelaporan Keberlanjutan, Akuntabilitas, Analisis BibliometrikAbstrak
Penelitian ini bertujuan untuk memetakan tren dan pola dalam literatur akuntansi keberlanjutan dari tahun 2000 hingga 2023 melalui analisis bibliometrik. Menggunakan data dari Google Scholar, penelitian ini mengidentifikasi topik-topik utama seperti pelaporan keberlanjutan, peran akuntan, akuntabilitas, dan keterlibatan pemangku kepentingan sebagai fokus sentral. Visualisasi jaringan kata kunci menunjukkan bahwa topik-topik ini berkembang secara signifikan, dengan perhatian yang semakin meningkat pada standar pelaporan, jaminan pelaporan, dan strategi keberlanjutan perusahaan. Temuan juga menunjukkan adanya pergeseran tematik dalam literatur dari tanggung jawab sosial perusahaan ke isu-isu teknis seperti carbon accounting dan sustainability disclosure. Meskipun demikian, penelitian ini memiliki keterbatasan, termasuk ketergantungan pada basis data tertentu dan fokus pada data deskriptif. Saran untuk penelitian selanjutnya mencakup eksplorasi peran teknologi digital dalam pelaporan keberlanjutan dan kajian lebih mendalam tentang tantangan yang dihadapi UKM dalam memenuhi standar keberlanjutan.
Referensi
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