A Bibliometric and Systematic Review of Carbon Accounting: Trends, Gaps, and Future Research on Environmental Cost and Carbon Tax

Abstract

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.