Key points are not available for this paper at this time.
Synopsis The research problem This paper provides an up-to-date and comprehensive systematic literature review (SLR) and bibliometric analyses of the existing studies on environment, social, and governance (ESG) in accounting, including analyzing and reporting the current research characteristics from multiple perspectives, classifying and organizing key topics, and identifying future research opportunities. Motivation The ESG literature in accounting has witnessed a steady growth over the past 10 years. While there are few review studies relating to ESG and accounting, the exponential increase in this literature in recent times, along with the emergence of literature review analysis tools, such as bibliometric techniques, has offered unique opportunities to extend, as well as make new contributions to the extant ESG literature through SLR and bibliometric analysis. Research questions In this paper, we set out to address the following interrelated questions: (1) How has the ESG and accounting stream of literature progressed over time? (2) What are the key developments within the ESG and accounting research field? (3) What are the major new directions for future research within the ESG and accounting literature? Target population We targeted all ESG studies published between 2013 and 2023 in all 27 accounting journals rated Tier3, Tier4, and Tier4* in the 2021 Association of Business Schools (ABS) Academic Journal Guide (AJG). Adopted methodology We applied SLR and bibliometric analysis techniques to analyze 273 articles published in 27 top accounting journals between 2013 and 2023. Analyses We employed SLR and bibliometric techniques to identify key patterns and trends in ESG studies published in accounting journals, discuss and organize key topics, and identify future research opportunities. Findings Through a series of rigorous quality control procedures and report analysis frameworks, we first find that the publication trend of accounting and ESG publications fluctuates, but generally increases. We identify “star” journals, explain that the data sources in current research come from a few countries, and the application of theories shows that a particular category or specific theories are frequently applied. Second, we summarize four major topics within the current literature through a review strategy that combines software technology and manual review. Finally, we outline the limitations of past ESG in accounting studies, as well as identify key new directions and avenues for future research.
Yang et al. (Thu,) studied this question.