An algorithmic historiography of biodiversity accounting literature

Gennaro Maione · Corrado Cuccurullo · Aurelio Tommasetti

17 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting and Financial Management scientometrics and bibliometrics research Corporate Social Responsibility Reporting

Abstract

Purpose The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area. Design/methodology/approach The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature. Findings The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods. Research limitations/implications The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector. Originality/value The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.

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References

2009Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement 1995Managing Legitimacy: Strategic and Institutional Approaches 2017bibliometrix : An R-tool for comprehensive science mapping analysis 2003Towards a Methodology for Developing Evidence‐Informed Management Knowledge by Means of Systematic Review 1928A Mathematical Theory of Saving 1995A Natural-Resource-Based View of the Firm 1931The Economics of Exhaustible Resources 1975Organizational Legitimacy: Social Values and Organizational Behavior

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