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This is a Bibliometric Analysis study.

September 27, 2025Open Access

Exploring the influence of carbon credits on accounting and taxation research through bibliometric analysis

MBMonu BhardwajGraphic Era University NPNamrata PrakashGraphic Era University MMManoranjan MohantyUniversity of Delhi

Key Points

The study reveals significant trends in accounting and taxation research concerning carbon credits and their implications.
Using data from Scopus, it identified 162 documents, emphasizing the growing relevance of carbon credits in financial regulations.
A bibliometric analysis approach was employed to assess performance metrics and thematic clusters in existing literature.
Findings underscore a pressing need for standardized reporting practices and further empirical studies to influence policy decisions.

Abstract

This study conducts a bibliometric analysis to explore the impact of carbon credits on accounting and taxation, identifying key trends, authors, issues, and research gaps. The findings provide insights into financial reporting challenges, regulatory tax frameworks, and policy development in sustainable finance. Using Scopus data (2010–2024, 162 documents), this study employs VOS viewer and Bibliometrix (R-tool) to analyze: (1) Performance metrics: Publications, influential authors, journals, and country contributions. (2) Research trends: Co-authorship networks, keyword co-occurrence, and thematic clusters. (3) Content analysis: Top-cited papers on: (a) Accounting practices: Recognition, measurement, and disclosure under IFRS/GAAP. (b) Taxation policies: Treatment of carbon trading revenues/liabilities across jurisdictions. (c) Regulatory gaps: Inconsistencies in tax incentives and reporting standards. The study focuses on indexed publications, potentially omitting policy papers and industry practices. Future research should incorporate qualitative methods to address regulatory nuances. Findings highlight the need for standardized reporting and empirical studies to guide policymakers. This is the first bibliometric study mapping the intersection of carbon credits, accounting, and taxation. It systematically identifies research trends, knowledge gaps, and regulatory challenges, offering a foundation for sustainable accounting and tax policies in carbon markets.

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