Carbon accounting - literature review at the meso level

The aim of this paper is to present the current state of scientific research in the field of environmental accounting, especially with regard to carbon accounting. To this end, a bibliometric survey of 1,035 WoS-indexed publications was conducted, which included specific organizational and technical activities using the Mendeley Reference Manager and the specialized software VOSviewer. The survey revealed the main contributors to this field according to the criteria of the most productive author, the leading journal, the most cited article, the keywords used in the researched articles, as well as the frequency of their appearance and the geographical locations where the research is focused, highlighting the leading country in the field of carbon accounting. In addition, the analysis identified 9 clusters in two segments from the field of economics, and the results show that the topic of carbon accounting is underrepresented in academic papers and research studies worldwide. Nevertheless, some publishers, researchers and universities have taken a leadership position from the outset by positioning themselves as pioneers of zero tolerance for carbon emissions. This may be the first bibliometric analysis and systematic review of carbon accounting in scientific papers in the context of Croatian research. The theoretical achievements of the paper open new avenues for other researchers in the studied field. The current scientific insights could be deepened by further expanding the original assumptions and incorporating searches in the SCOPUS database and other indexed scientific publications in various world languages.