A Bibliometric and Systematic Review of Carbon Accounting: Trends, Gaps, and Future Research on Environmental Cost and Carbon Tax
炭素会計の文献計量学的・系統的レビュー：環境コストと炭素税に関する動向、ギャップ、将来研究 (AI 翻訳)
Imam Agus Faisol, Fitri Ahmad Kurniawan
🤖 gxceed AI 要約
日本語
本研究は、気候変動と持続可能性への関心の高まりを受け、炭素会計研究の発展を系統的にレビューした。Scopus収録の251論文を対象に、計量書誌学と系統的文献レビューを組み合わせ、出版動向、キーワードネットワーク、テーマクラスターを特定。炭素開示・報告、管理戦略、環境原価会計、炭素税などのクラスターが明らかになり、今後の研究課題として環境コスト測定と炭素税設計を提示している。
English
This study systematically reviews the development of carbon accounting research amid growing climate concerns. Using bibliometric analysis and systematic literature review on 251 Scopus articles, it identifies publication trends, keyword networks, and thematic clusters including carbon disclosure, management strategies, environmental cost accounting, and carbon taxation. It suggests future research directions in environmental cost measurement and carbon tax design.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本レビューは、日本企業が直面する炭素税や環境コスト会計の実務に示唆を与える。SSBJ基準や有報での炭素関連開示が進む中、炭素会計研究の全体像を把握するための基礎資料として有用。
In the global GX context
This paper provides a comprehensive mapping of carbon accounting literature, relevant for global disclosure frameworks like ISSB and TCFD. It highlights gaps in environmental cost measurement and carbon tax design, offering direction for future research that can inform policy and corporate practice.
👥 読者別の含意
🔬研究者:Scholars can use the bibliometric mapping to identify research gaps in carbon accounting, especially in environmental cost and carbon tax.
🏢実務担当者:Corporate sustainability teams can gain an overview of carbon accounting themes to align with disclosure expectations.
🏛政策担当者:Policymakers can note the identified gaps in carbon tax design and environmental cost measurement for refining carbon pricing instruments.
📄 Abstract（原文）
This study examines the development of carbon accounting research in response to growing global concerns about climate change and sustainability. It aims to systematically map and evaluate the literature using a combined bibliometric analysis and systematic literature review (SLR) approach. A total of 251 Scopus-indexed articles across accounting, management, business, and finance were analyzed. Bibliometric analysis with VOSviewer identifies publication trends, keyword networks, and thematic clusters, while the SLR provides deeper qualitative insights. The findings show a steady increase in publications, indicating rising academic and practical relevance. Key research clusters include carbon disclosure and reporting, carbon management strategies, environmental cost accounting, and carbon taxation. The results also reveal a multidisciplinary orientation integrating environmental and fiscal dimensions. This study contributes by mapping the intellectual structure and thematic evolution of carbon accounting research and offering an integrative analytical approach. It further suggests future research directions, particularly in environmental cost measurement and carbon tax design.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.31102/equilibrium.13.02.144-164first seen 2026-05-14 23:09:04
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。