Pergeseran Paradigma dalam Environmental Management Accounting: Kajian Bibliometrik terhadap Tren dan Perkembangan Riset
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Abstract
Environmental Management Accounting (EMA) memainkan peran penting dalam mendukung praktik keberlanjutan dan pengambilan keputusan yang berorientasi lingkungan. Namun, studi yang memetakan struktur pengetahuan dan arah pengembangan riset EMA secara sistematis masih terbatas. Penelitian ini bertujuan untuk mengetahui: (1) bagaimana struktur dan evolusi literatur EMA terbentuk; (2) apa saja isu utama yang menjadi fokus penelitian; dan (3) ke mana arah pengembangan EMA di masa depan. Metode yang digunakan adalah bibliometrik berbasis 1.384 publikasi dari Scopus, dengan analisis deskriptif, co-occurrence network, dan thematic mapping menggunakan Bibliometrix di RStudio. Hasil menunjukkan dominasi tema seperti environmental management, sustainable development, dan environmental impact, serta kontribusi signifikan dari penulis dan jurnal tertentu. Selain itu, topik seperti carbon emission, innovation, dan environmental policy mulai berkembang sebagai tema baru. Studi ini merekomendasikan eksplorasi lanjutan dengan pendekatan interdisipliner untuk memperkaya riset EMA ke depan.
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