Accounting in the Context of a Circular Economy for Sustainable Development: A Systematic Network Study

Abstract

The creation of theoretical and practical approaches to understanding the principles of accounting in a circular economy and sustainable development and the establishment of scientific foundations in this area is becoming increasingly important due to the growing information interest of stakeholders. This article contributes to bridging the gap between academic research focusing on accounting and business implementation of the circular economy. Based on this, it is important to present complete information about the current state and recent trends in publishing activity, which can be achieved through the use of bibliometric methods. The purpose of this study is to conduct a bibliometric analysis of the keywords “(Circular economy) AND (Accounting)” to visualize the scientific landscape. The search query for analysis was performed in the Scopus scientometric database between 2004–2021. Data selection was carried out according to the standard methodology using PRISMA in several stages: identification, screening, included and the information obtained was exported for processing into the computer program R (bibliometrics package). As a result, 934 publications were received, most of which are scientific articles. The analysis of publications over the years showed an increase in their number, which confirms the high level of interest among accountants and the importance of this topic. Based on the obtained data, it was possible to form tables, graphs and bibliometric maps, which allowed us to identify the leading scientists who study this topic, to establish countries, journals and main directions of research shortly. The originality of the conducted research is manifested in the fact that it should create a basic foundation and present a new idea about the role of accounting in the conditions of a circular economy of sustainable development. The article addresses the gaps in qualitative scientific research on this issue, and the given conclusions will help to expand the knowledge of researchers through an overview analysis of the results of the conducted research.

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