Artikel

Dissemination of social accounting information: A bibliometric review

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 social accounting information or the analysis of research paradigms. This article reviews the research on social accounting disclosure and tries to answer the following research questions: What research streams have been followed? Which theories and research paradigms have been used? The search for articles to be included in the literature review was performed through the Web of Science. The 126 articles obtained were later analyzed using Bibliometrix software. Results expose the growing interest in this theme and identify three distinct research lines (three clusters): Cluster 1-Social accounting disclosures, Cluster 2-Legitimacy vs. disclosure of social accounting, and Cluster 3-Motivations for disclosure of social accounting. The main contribute of this article resides, on the one hand, in the fact that no literature review articles have been found that include the theme of the disclosure of information on social accounting and, on the other hand, the treatment of data has been done with innovative software, an R package for bibliometric and co-citation analysis called Bibliometrix. As well as mapping the literature, another theoretical contribution of this study was identifying the main research approaches used in the studies. Within the paradigmatic plurality of social accounting research, the results suggest that social accounting research can also be critically addressed when addressing the sustainability challenges posed by climate change or carbon emissions, among many other aspects. This study is, to our knowledge, the first bibliometric review done about social accounting information disclosure.

Language
Englisch

Bibliographic citation
Journal: Economies ; ISSN: 2227-7099 ; Volume: 9 ; Year: 2021 ; Issue: 1 ; Pages: 1-25 ; Basel: MDPI

Classification
Wirtschaft
Subject
social accounting
social and environmental accounting
social reporting
voluntary disclosure

Event
Geistige Schöpfung
(who)
Rodrigues, Margarida
Alves, Maria do Céu
Oliveira, Cidália
Vale, Vera Teixeira
Vale, José
Silva, Rui
Event
Veröffentlichung
(who)
MDPI
(where)
Basel
(when)
2021

DOI
doi:10.3390/economies9010041
Handle
Last update
10.03.2025, 11:43 AM CET

Data provider

This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.

Object type

  • Artikel

Associated

  • Rodrigues, Margarida
  • Alves, Maria do Céu
  • Oliveira, Cidália
  • Vale, Vera Teixeira
  • Vale, José
  • Silva, Rui
  • MDPI

Time of origin

  • 2021

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