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The purpose of this paper is to introduce a method for increasing imaging quality in impedance tomography. The paper presents an optical method of shape virtualization, processing algorithm draft and results of virtualization for sample objects.

In impedance tomography the image reconstruction algorithms must yield accurate images of impedance changes. One of the keys to producing an accurate reconstructed image is the inclusion of prior information regarding the physical geometry of the object. When the object under investigation is filled with transparent medium, optical methods can provide information about its interior and estimate the shape of non‐transparent interjections. Computer graphics methods (e.g. ray tracing) can be used to simulate propagation of the light transmitted along straight lines within the object, and thus yield geometric data to better imaging. The process of setting up boundary conditions is then supplied with additional information about interior of the object, which can significantly improve solution of the forward problem in impedance tomography.

The visibility matrix includes information about the interior of the object. However, the information is incomplete since the scanning is done along one axis. In order to obtain all remaining data, scanning along three axes is required. On the basis of the visibility matrix, the shape and volume of the non‐transparent interjections are recovered and then estimated.

The biggest novelty is indeed the combination of methods used in optical tomography with those in impedance tomography.

The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA.

The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023.

The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards.

SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers.

SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability.

This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.