Analisis Strategic Management Accounting dalam Konteks Keberlanjutan: Sebuah Studi Bibliometrik
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Abstract
Isu keberlanjutan saat ini menjadi perhatian penting dalam praktik dan kajian Strategic Management Accounting (SMA), karena adanya tuntutan dari masyarakat dan dunia usaha untuk lebih transparan dan bertanggung jawab. Penelitian ini bertujuan untuk melihat sejauh mana perkembangan topik SMA dan keberlanjutan melalui analisis bibliometrik terhadap 115 dokumen dari database Scopus selama periode 1993–2025. Penelitian dilakukan menggunakan bantuan perangkat lunak RStudio dengan paket Bibliometrix. Hasilnya menunjukkan bahwa jumlah penelitian terus meningkat, tetapi fokus kajian masih berkutat pada tema umum seperti sustainable development dan environmental management. Topik-topik yang lebih spesifik dan strategis seperti akuntansi emisi karbon atau digitalisasi dalam keberlanjutan belum banyak dibahas. Selain itu, kerja sama antar peneliti dari berbagai negara sudah mulai berkembang, namun masih terbatas pada institusi-institusi tertentu. Oleh karena itu, penelitian ini menyarankan agar ke depan para peneliti bisa mengembangkan pendekatan lintas disiplin dan metode yang lebih bervariasi agar kajian SMA bisa lebih relevan dengan tantangan keberlanjutan yang semakin kompleks.
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