American Journal of Business Management, Economics and Banking ISSN (E): 2832-8078 Volume 35, April - 2025 P a g e | 82 www.americanjournal.org A REVIEW OF GREEN ACCOUNTING IN EMERGING ECONOMIES Shodiev Erkin Temirovich, PhD, Makhkamboev Komil Abdulkhakovich, PhD, Faculty of Economics, Mamun University, Uzbekistan. Ma'mun-University NTM, Department of "Accounting and Business Management", Khiva, Uzbekistan A B S T R A C T K E Y W O R D S This study conducts a comprehensive meta-synthesis of review-based research on green accounting, spanning from 2020 to 2024. Green accounting, also known as Environmental accounting, has evolved as a critical tool for integrating sustainability into corporate financial practices. The analysis was performed using a CSV file, Microsoft Excel 2021, and RIS. The findings highlight a significant increase in review-based studies since 2020, coinciding with the growing global awareness and importance of sustainability. This study contributes to the field by consolidating fragmented research on green accounting, offering a framework for future academic exploration. Practically, it informs policymakers and business leaders on the importance of unified reporting standards across regions; integrating environmental considerations into financial decision-making; promoting transparency, accountability, and sustainability accounting; and disclosure across industries and regions. Green Accounting, Sustainable Development, Business, Management And Accounting, Environmental Management Accounting, Environmental Accounting, Climate Change, Accounting, Carbon Accounting, Corporate Social Responsibility, Sustainability Accounting, Sustainability Reporting Introduction In recent decades, the global pursuit of sustainable development has intensified the focus on environmental accountability and corporate sustainability.(Wiredu et al., 2023) Within this context, green accounting—also known as environmental accounting—has emerged as a critical discipline aimed at integrating environmental costs into financial and economic decision-making processes.(Özyürek, 2024) By recognizing and quantifying the environmental impacts of business activities, green accounting provides a framework for promoting transparency, sustainable resource management, and environmentally responsible practices. As the field has evolved, a growing body of academic literature has explored various dimensions of green accounting, including its methodologies, applications, and role in shaping environmental policy and corporate strategy. However, to understand the development, current trends, and future directions of this field, a systematic and data-driven approach is necessary. Bibliometric analysis serves as a American Journal of Business Management, Economics and Banking Volume 35 April - 2025 P a g e | 83 www.americanjournal.org valuable tool in this regard, enabling researchers to map the intellectual structure of green accounting, identify influential works and authors, analyze publication trends, and uncover collaborative networks. This study presents a comprehensive bibliometric analysis of green accounting literature, aiming to shed light on its research trajectory, influential contributors, dominant themes, and emerging areas of interest. By analyzing scholarly publications over time, this research seeks to offer insights into the evolution of green accounting and its significance in the broader discourse of environmental sustainability. 2. Materials and Methods In this review, we searched for publications on regional knowledge from the research done. The research was carried out on the most widely used bibliographic online database, Scopus, from 2020 to 2024 using Green Accounting, Sustainable Development, Business, Management And Accounting, Environmental Management Accounting, Environmental Accounting, Climate Change, Accounting, Carbon Accounting, Corporate Social Responsibility, Sustainability Accounting, Sustainability Reporting as the keywords. The analysis was carried out in April 2025. A total of 190 publications were sorted out for further analysis of green tourism issues. The analysis was performed using a CSV file, Microsoft Excel 2021, and RIS. 2.1 Article review and study eligibility criteria For the search process, relevant information, such as the keywords “Green Accounting, Sustainable Development, Business, Management And Accounting, Environmental Management Accounting, Environmental Accounting, Climate Change, Accounting, Carbon Accounting, Corporate Social Responsibility, Sustainability Accounting, Sustainability Reporting,” and all articles in English, were added to a spreadsheet. Article = (“green accounting”), document type = “article”, timespan = “2020- 2024”, Subject area = Business, Management and Accounting, Economics, Econometrics and Finance, Environmental Science, Social Sciences, Energy, Decision Sciences and deadline = December 2024. Figure 1 shows the flow of the selected methodology for the research. 2.2 Bibliometric Analysis The term "bibliometric analysis" refers to a research technique widely used in various fields. This method is relatively new in the scientific community, and it will be used in this paper to analyze intentions for green accounting.(Dwianika et al., 2024), (Karthikeyan et al., 2020) Scientometrics is the study of science and scientific research. Bibliometric analysis is an important component of scientometrics, and it involves analyzing bibliometric data such as published references. This data is essential for conducting bibliometric research. Data obtained in CSV format were uploaded to Excel and subsequently, a bibliometric analysis was conducted. Before starting the analyses, the data was thoroughly checked for errors. The reviewed articles were analyzed, and the most relevant ones were identified, as well as the corresponding authors, that is, those who created the most articles. The articles from the search were assessed and classified according to diverse aspects: number of papers per year, document type, top list of papers, top list of journals. American Journal of Business Management, Economics and Banking Volume 35 April - 2025 P a g e | 84 www.americanjournal.org Figure 1. Methodology flowchart for the research 3. Results 3.1 Trend of publications on green accounting In many green destinations, the relationship between green accounting and Sustainable Development has a wide range of scientific implications. A total of 170 papers were published between 2020 and 2024 on green accounting (Fig.2). Id en ti fi ca ti o n S cr ee n in g E li g ib il it y In cl u d ed Records identified in April, 2025 Scopus database searches (n=190) Records screened from Scopus searches (n=190) Documents abstracts assessed for eligibility (n=170) Documents included in bibliometric synthesis (n=170) Records removed before review: Other articles removed from 2020-2024 (n=25) Records excluded: Entries not related to the subject area (Social sciences, Business Management and accounting, Environmental Science, Energy, Computer Science, Economics, Econometrics and Finance, Earth and Planetary Sciences, Engineering, Agricultural and Biological Sciences, Medicine) (n=156) Book and book chapter (n=14) American Journal of Business Management, Economics and Banking Volume 35 April - 2025 P a g e | 85 www.americanjournal.org Figure 2. Annual production of articles on green accounting Moreover, our study shows that the largest number 157 (81,8 %) of 170 papers were research articles, followed by 2 (1.0 %) articles in Book chapters, 13 (6,3%) in Books, in Conference Papers 9 (4,7%) and of other document types as a Review 10 (5.5%) (Fig. 3). Figure 3. Publication type on green accounting 3.2 Journals on Green Accounting There was a distribution of the total output across 170 journals published in 39 countries based on the communication patterns of the scholars. American Journal of Business Management, Economics and Banking Volume 35 April - 2025 P a g e | 86 www.americanjournal.org Table 1 lists the names of the 170 journals that published a minimum 5 and higher number of papers during the abovementioned period. Among the 170 journals, Cogent Business And Management had the highest number of publications with 25, followed by International Journal Of Energy Economics And Policy with 7 papers and Sustainability Switzerland with 2 papers in this field. Table 1. List of the journals on green accounting of publication Scopus Source title Number Cogent Business And Management 25 International Journal Of Energy Economics And Policy 11 Sustainability Switzerland 7 Cogent Social Sciences 6 Journal Of Environmental Management 6 Journal Of Environmental Management 5 Environmental Economics 4 Meditari Accountancy Research 4 Environmental Science And Pollution Research 3 Journal Of Sustainability Science And Management 3 3.3 Authors and their affiliated country Our research found that 160 authors from 39 countries conducted studies on green tourism over the period 2020-2024. Figure 4 shows 3 authors who have published 2 papers each. Among them, Gupta, S.. reigned with 5 publications, followed by Khan, S. with 5, Rahman, M.M. with 4, Fahlevi, M with 3 and others each with 2 research papers. Figure 4. List of top authors published on green accounting 4. Discussion The objectives of this study were to analyze the existing knowledge on the green accounting scale and identify, through a systematic review, the scientific articles and research areas that have had the greatest impact on the topic. This scientometric analysis showed that articles published over 5 years have the https://www.scopus.com/sourceid/21100855822?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/21100281302?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/21100281302?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/21100240100?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/21100855822?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/21100281302?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/21100240100?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/21100872366?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/23371?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/23371?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/21101071896?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/21100446969?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/23918?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/sourceid/17700156532?origin=resultsAnalyzer&zone=sourceTitle https://www.scopus.com/authid/detail.uri?authorId=57213338000&origin=resultsAnalyzer&zone=authorName https://www.scopus.com/authid/detail.uri?authorId=57213338000&origin=resultsAnalyzer&zone=authorName https://www.scopus.com/authid/detail.uri?authorId=58086958600&origin=resultsAnalyzer&zone=authorName https://www.scopus.com/authid/detail.uri?authorId=57220839098&origin=resultsAnalyzer&zone=authorName https://www.scopus.com/authid/detail.uri?authorId=57211888309&origin=resultsAnalyzer&zone=authorName https://www.scopus.com/authid/detail.uri?authorId=57211888309&origin=resultsAnalyzer&zone=authorName American Journal of Business Management, Economics and Banking Volume 35 April - 2025 P a g e | 87 www.americanjournal.org highest results on green accounting studies in the last 5 years. Annual production of articles on green accounting during the period 2020-2024. This study analyses the scientific production that deals with green accounting with a particular focus on the importance of green accounting in the world through bibliometric methods. Several studies have used bibliometric models in green accounting ecosystems to understand key concepts and theories related to zero emissions. For example, (Özyürek, 2024), (Gonzalez and Peña-Vinces, 2023) analyzed A Bibliometric Analysis of Green Accounting, Environmental Accounting and Green Business Publications in a Global Perspective. In general terms, the work aims to maintain with green accounting with a particular focus on the importance of climate change. From our analysis of the green accounting publications based on the green accounting issue. The publications published began from 2020 to 2024. This is indicated in the articles such as green accounting and related ecosystem problems, green development issues about green efficiency, wastewater reuse, mining and treatment, climate change in a circular economy scheme related to sustainability, and life cycle assessment. From the above, it is known that there are connections between green accounting and many areas. Among them, the green accounting issue with sustainable development is considered very important. Our analysis shows that over 5 years, only 170 publications were sorted out about green accounting based on the issue. Conclusion Green accounting is unquestionably one of the most essential tourism concepts, as it will benefit numerous stakeholders, such as society, the environment, and the community. There is an increasing global interest in Green accounting. Using bibliometric analysis, this study highlights the trends in Green accounting. To conduct a bibliometric analysis, 170 Scopus documents about green accounting were utilised in this study. The data extraction procedure reveals that articles on green accounting intentions were published between 2020 and 2024. There are several frequently used keywords among authors. "Green accounting," and "Sustainability" are the most frequently used terms in the field of green accounting research. The terms "green accounting" and "environmental accounting" are synonymous despite having significantly different meanings. Both phrases, however, refer to environmental preservation. In addition, words such as “green accounting” and “sustainable development” are quite popular since green accounting is identical with certain tourist destinations that keep their operations in conservation of the environment. There are several researchers who are very productive in publishing articles on green accounting. This research has benefited both academic and professional stakeholders. This study provides a comprehensive overview of green accounting, focusing on its intent. By performing a bibliometric analysis on published papers, the researcher has uncovered significant insights regarding the theoretical implications of green accounting. In the sphere of green accounting, these valuable insights include trending topics, keywords, authors, affiliations, and countries, among others. It unquestionably provides a starting point for future green accounting research by another researcher. This study will contribute to the growing body of research on green accounting as it follows the recent trend in the field. Consequently, this study will help to close a gap in the existing body of research American Journal of Business Management, Economics and Banking Volume 35 April - 2025 P a g e | 88 www.americanjournal.org References 1. Özyürek H. A Bibliometric Analysis of Green Accounting, Environmental Accounting and Green Business Publications in a Global Perspective(Conference Paper) ICSBT International Conference on Smart Business Technologies.2024 2. Gonzalez C.C.; Peña-Vinces J. A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environment, Development and Sustainability.2023 3. Wiredu I.; Osei Agyemang A.; Agbadzidah S.Y. Does green accounting influences ecological sustainability? Evidence from a developing economy. Cogent Business and Management.2023 4. Dwianika A.; Purwanto E.; Suyoto Y.T.; Pitaloka E. Bibliometrics Analysis of Green Accounting Research. International Journal of Energy Economics and Policy.2024 5. Karthikeyan C.; Singh S.; Prema R.K.; Swarnalatha V.; Lalitha P. A philological analysis on green accounting conceptual permutations on evolutionary models. International Journal of Scientific and Technology Research.2020