Dissemination of Social Accounting Information: A Bibliometric Review

نویسندگان

چکیده

The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of information or the analysis research paradigms. This article reviews on tries answer following questions: What streams have been followed? Which theories paradigms used? search for articles be included review was performed through Web Science. 126 obtained were later analyzed using Bibliometrix software. Results expose growing interest theme identify three distinct lines (three clusters): Cluster 1—Social disclosures, 2—Legitimacy vs. accounting, 3—Motivations main contribute resides, one hand, fact that no found and, other treatment data done with innovative software, R package bibliometric co-citation called Bibliometrix. As well as mapping literature, another theoretical contribution study identifying approaches used studies. Within paradigmatic plurality research, results suggest can also critically addressed when addressing sustainability challenges posed by climate change carbon emissions, among many aspects. is, our knowledge, first disclosure.

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ژورنال

عنوان ژورنال: Economies

سال: 2021

ISSN: ['2227-7099']

DOI: https://doi.org/10.3390/economies9010041