Análisis bibliométrico sobre contabilidad ambiental periodo 2020-2024

Abstract

Environmental accounting emerged in 1972 following the report by Donella Meadows, which highlighted population growth and the excessive use of natural resources. This research analyzes the development of environmental accounting between 2020 and 2024 through bibliometrics, a tool that uses statistical methods to examine books, articles, and other scientific publications. A qualitative approach was applied, and for data collection, a sample of 43 articles from open-access databases such as Redalyc, SciELO, Dialnet, ProQuest, and Pontificia Universidad Católica del Perú was selected, using the keywords “environmental accounting” or “contabilidad ambiental.” The results show that South America accounts for 61% of scientific production, and its application covers sectors such as manufacturing, mining, transportation, and hospitality.