Introdução
The discussion on accounting and sustainability began in 1992 with the BCSD and the Earth Summit in Rio, where The Earth Charter was created to promote a just and sustainable society. Before the 1990s, accounting largely ignored environmental impacts, but later studies linked accounting and sustainability, emphasizing the interaction of economic, social, and environmental pillars. This integration promotes corporate sustainability aligned with broader societal goals.
Problema de Pesquisa e Objetivo
In this context, the problem addressed in this article is related to understanding and mapping innovation and sustainability in accounting, with the aim of analyzing academic productions to support the development of relevant research that contributes to achieving the Sustainable Development Goals (SDGs). This study proposes to examine the intersections between sustainability and innovation in accounting through a bibliometric analysis of the literature, exploring the concept of sustainable development.
Fundamentação Teórica
The framework covers accounting's evolving role in sustainability since the 1990s, the development of methods such as footprint analysis, and concepts like strong sustainability. It highlights challenges like resource depletion and the importance of stakeholder engagement. Studies on accounting innovation since the 1970s show the role of incentives and managerial involvement, emphasizing accounting’s role in social innovation and governance.
Metodologia
The research employs a quantitative bibliometric analysis using the BiblioShiny tool within the R software. Data from Scopus on articles related to sustainability and innovation in business, management, accounting, and economics were analyzed. The study examines scientific production trends, journal impacts, keyword frequencies, and co-authorship patterns to map research evolution and collaborations internationally.
Análise e Discussão dos Resultados
The bibliometric analysis revealed progressive growth in publications on sustainability and innovation from the 1990s to 2024. Key journals such as the Journal of Cleaner Production dominate the field. The study highlighted the leading countries in research output, shifting leadership from the US to the UK and China. Thematically, innovation and sustainability dominate, showing a growing interdisciplinary approach to corporate sustainability research.
Considerações Finais
Sustainability and innovation research in accounting has grown steadily, with global interest reflected in diverse authorship and increasing publication rates. The integration of accounting innovation with sustainability can drive corporate and social responsibility efforts effectively. The study identifies Brazil’s national contributions and calls for deeper exploration of accounting’s role in addressing environmental and social challenges.
Referências
Key references include foundational works by Abernethy & Bouwens (2005) on accounting innovation, the IFRS Foundation on sustainability standards, and Schaltegger et al. (2017) on innovating corporate accounting for sustainability. Theoretical bases include the Earth Charter, strong sustainability models by Bartelmus (1999), and management accounting insights by Chiwamit et al. (2014). The study also cites relevant bibliometric tools (Aria & Cuccurullo, 2017)