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1 – 2 of 2Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for…
Abstract
Purpose
The paper aims to carry out a comprehensive literature mapping to synthesise and descriptively analyse the research trends of biodiversity accounting, providing implications for managers and policymakers, whilst also outlining a future agenda for scholars.
Design/methodology/approach
A bibliometric analysis is carried out by adopting the Preferred Reporting Items for Systematic Review and Meta-Analyses protocol for searching and selecting the scientific contributions to be analysed. Citation analysis is used to map a current research front and a bibliographic coupling is conducted to detect the connection networks in current literature.
Findings
Biodiversity accounting is articulated in five thematic clusters (sub-areas), such as “Natural resource management”, “Biodiversity economic evaluation”, “Natural capital accounting”, “Biodiversity accountability” and “Biodiversity disclosure and reporting”. Critical insights emerge from the content analysis of these sub-areas.
Practical implications
The analysis of the thematic evolution of the biodiversity accounting literature provides useful insights to inform both practice and research and infer implications for managers, policymakers and scholars by outlining three main areas of intervention, i.e. adjusting evaluation tools, integrating ecological knowledge and establishing corporate social legitimacy.
Social implications
Currently, the level of biodiversity reporting is pitifully low. Therefore, organisations should properly manage biodiversity by integrating diverse and sometimes competing forms of knowledge for the stable and resilient flow of ecosystem services for future generations.
Originality/value
This paper not only updates and enriches the current state of the art but also identifies five thematic areas of the biodiversity accounting literature for theoretical and practical considerations.
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Gennaro Maione, Corrado Cuccurullo and Aurelio Tommasetti
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in…
Abstract
Purpose
The study aims to shed light on the historical and contemporary trends of biodiversity accounting literature, while simultaneously offering insights into the future of research in this sector. The paper also aims to raise awareness among accounting researchers about their role in preserving biodiversity and informing improvements in policy and practice in this area.
Design/methodology/approach
The Bibliometrix R-package is used to carry out an algorithmic historiography. The reference publication year spectroscopy (RPYS) methodology is implemented. It is a unique approach to bibliometric analysis that allows researchers to identify and examine historical patterns in scientific literature.
Findings
The work provides a distinct and comprehensive discussion of the four distinct periods demarcating the progression of scientific discourse regarding biodiversity accounting. These periods are identified as Origins (1767–1864), Awareness (1865–1961), Consolidation (1962–1995) and Acceleration (1996–2021). The study offers an insightful analysis of the main thematic advancements, interpretative paradigm shifts and theoretical developments that occurred during these periods.
Research limitations/implications
The paper offers a significant contribution to the existing academic debate on the prospects for accounting scholars to concentrate their research efforts on biodiversity and thereby promote advancements in policy and practice in this sector.
Originality/value
The article represents the first example of using an algorithmic historiography approach to examine the corpus of literature dealing with biodiversity accounting. The value of this study comes from the fusion of historical methodology and perspective. To the best of the authors’ knowledge, this is also the first scientific investigation applying RPYS in the accounting sector.
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