Yeşil Muhasebe İle İlgili Wos Veritabanında Yayımlanan Uluslararası Makalelerin Bibliyometrik Analizi

Green accounting is an accounting approach used to measure, report, and manage the environmental impacts

and sustainability performance of businesses. Going beyond traditional financial accounting, it takes into

account the environmental effects of business operations (such as carbon footprint, energy consumption, waste

management, etc.) and their social responsibilities. The primary objective of green accounting is to assess the

environmental costs of business activities in both financial and environmental dimensions, thereby making these

costs visible and supporting sustainable development.

Within the scope of this study, 126 international articles published between 2010 and 2025 in the Web of

Science (WoS) database were analyzed. The analysis process utilized VOSviewer software to identify coauthorship

relationships, collaboration networks, the most productive researchers, institutional contribution

levels, and frequently recurring keywords in the literature. The findings indicate a steady increase in the number

of publications in the field of green accounting. It was determined that China is the country with the highest

number of publications, Malaysia has the highest number of citations, and the United Kingdom possesses the

strongest collaboration network. Keyword analyses revealed that the terms “sustainability,” “environmental

accounting,” and “environmental performance” are particularly prominent, indicating that the core focus of the

field is centered on environmental and sustainability issues. Furthermore, it was observed that academic studies

on green accounting in Turkey are limited, and there is a need for more research, particularly at the postgraduate

level, to address this gap. It is believed that enriching the literature with applied studies, in addition to

theoretical ones, would significantly contribute to the development of this field.