TRENDS AND GLOBAL COLLABORATION IN SUSTAINABLE DEVELOPMENT GOALS ACCOUNTING
The integration of Sustainable Development Goals (SDGs) into accounting practices has gained significant academic and professional attention as organizations seek to align their financial and non-financial reporting with global sustainability objectives. The study employs bibliometric analysi...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2024-12-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2024-06,%20Volumul%20II/17_Carstea.pdf |
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| Summary: | The integration of Sustainable Development Goals (SDGs) into accounting practices has gained significant
academic and professional attention as organizations seek to align their financial and non-financial reporting with
global sustainability objectives. The study employs bibliometric analysis to explore the evolving landscape of
Sustainable Development Goals (SDG) accounting, focusing on research trends, publication patterns, and
international collaboration. By analyzing a comprehensive dataset of academic articles (WoS database) between 2015
and 2024, the study identifies key journals, authors, and institutions contributing to the field, with particular attention
to the most cited works that have shaped the discourse on SDG integration in accounting practices. The findings reveal
a significant increase in SDG accounting research over time, driven by growing global demand for sustainable
business practices and transparency. The analysis also uncovers the dominant research hubs, including the USA,
China, the UK, Australia and Italy, while highlighting emerging clusters of collaboration between developed and
developing economies. The study underscores the importance of global partnerships in advancing SDG-related
accounting practices and offers valuable insights into the direction of future research in this critical area of
sustainability. Additionally, the high citation rates suggest a growing interest and influence of SDG accounting
research in the global sustainability discourse. |
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| ISSN: | 1844-7007 2344-3685 |