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SAĞLIK ALANINDA YEŞİL MUHASEBE İLE İLGİLİ YAPILAN ÇALIŞMALARIN BİBLİYOMETRİK HARİTALAMASI

Year 2023, Volume: 10 Issue: 2, 1627 - 1645, 02.08.2023
https://doi.org/10.30798/makuiibf.1282690

Abstract

Bu çalışmanın amacı sağlık alanında yeşil muhasebe konusunda yapılan çalışmaların yapısını bilim haritalama tekniğiyle incelemektir. Erişilen veriler Web of Science veri tabanından 1945-2022 tarihler arasında 3 farklı arama stratejisi kullanılarak toplanmıştır. Çalışmada yer alan 59 yayın VOSviewer ve R-Stüdyo yazılımı kullanılarak analiz edilmiştir. Analiz sonucunda yayın ve atıf eğilimlerinde düzenli artış olmamakla birlikte en etkili yılın 2018 yılı olduğu görülmüştür. Her iki analizde de anahtar kelimeler çevresel muhasebe kümesi etrafında toplanmıştır. Anahtar kelimelerin tematik haritası incelendiğinde koruma, çevresel muhasebe ve dışssalıkların temel temalarda yer aldığı görülmüştür. Ayrıca bu alanda en fazla atıf alan ülkenin Amerika Birleşik Devletleri olduğu görülmektedir. Sağlık alanında yeşil muhasebe çalışmak isteyen araştırmacılar, çalışmalarında motor temalardan olan sera gazı, sosyal ve çevresel muhasebe, yeşil büyüme ve biyoçeşitlilik konularına öncelik verebilir.

References

  • Abdel-Rahim, H.Y.M. & Abdel-Rahim, Y.M. (2016). Green accounting-a proposition for ea/er conceptual implementation methodology, Journal of Sustainability and Green Business.
  • Antepli, A. & Aslan, Ş (2018). Yeşil muhasebe ve çevresel maliyetlerin hesaplanması, Journal of Social Humanities Sciences Research, 5(24), 1459-1467.
  • Aria, M., & Cuccurullo, C. (2017). Bibliometrix: an r-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959-975.
  • Ascui, F. (2014). A review of carbon accounting in the social and environmental accounting literature: what can it contribute to the debate? Social and Environmental Accountability Journal, 34(1), 6-28.
  • Ashari, H. M. & Anggoro, Y. (2021). How is the implementation of green accounting in public hospital, Journal of İslamic Accounting and Finance Research, 3(1),131-154.
  • Ashari, M.H. & Anggoro, Y. (2020). Implementation of green accounting in business sustainability at public hospitals in malang raya. International Journal of Multicultural and Multireligious Understanding. 7 (10): 391-403.
  • Ashari, M.H. & Anggoro, Y. (2021). The effect of green accounting practices and organizational size in business sustainability of public hospitals. Jurnal Akuntansi. 11(1): 1-15.
  • Bornmann, L., Wagner, C., & Leydesdorff, L. (2015). BRICS countries and scientific excellence: A bibliometric analysis of most frequently cited papers. Journal of the Association for Information Science and Technology, 66(7), 1507-1513.
  • Börner, K., Sanyal, S., & Vespignani, A. (2007). Network science. Annual Review of Information Science and Technology, 41(1), 537-607.
  • Bradford, S. (1985). Specific subjects. Journal of information Science, 10 (4), 173-180.
  • Cobo, M. J., López‐Herrera, A. G., Herrera‐Viedma, E., & Herrera, F. (2012). SciMAT: A new science mapping analysis software tool. Journal of the American Society for Information Science and Technology, 63(8), 1609-1630.
  • Csutora, M., & Harangozo, G. (2017). Twenty years of carbon accounting and auditing–a review and outlook. Society and Economy, 39(4), 459-480.
  • Çilhoroz, Y., & Işık, O., (2018). Investigation of the compliance of hospitals in Ankara with green hospital criteria. Hacettepe Journal of Health Administration, 21(1), 65-85.
  • Darko, A., Chan, A. P., Huo, X., & Owusu-Manu, D. G. (2019). A scientometric analysis and visualization of global green building research. Building and Environment, 149, 501-511.
  • Debrah, C., Darko, A., & Chan, A. P. C. (2022). A bibliometric-qualitative literature review of green finance gap and future research directions. Climate and Development, 1-24.
  • Ding, H., Li, S., Liu, T. & Liu, B. (2014). A Literature survey of research on environmental accounting: Theoretical Review and Prospect, İnternational Journal of Financial Economics, 2(1), 13-25.
  • Dissanayake, D. H. S. W., Dam, L. B., Potharla, S., & Bhayani, S. J. (2022). mappıng the corporate governance research ın brıcs economıes-a bıblıometrıc analysıs. Journal of Commerce and Accounting Research, 11(2).
  • Eck, N. J. V., & Waltman, L. (2014). Visualizing bibliometric networks. In Measuring scholarly impact (pp. 285-320). Springer, Cham.
  • Ferieka, H., Meutia, M., & Taqi, M. (2022). The growth of green accounting in ındonesia: A Bibliometric Analysis Using R. KnE Social Sciences, 177-197.
  • Geisller, A., Quentin, W., Scheller-Kreinsen, D. & Busse, R. (2011). Introduction to drgs in europe: common objectives across different hospital systems, Open University Press, Berkshire.
  • Gibbon, J. & Lal Joshi, P. (1999). A survey of environmental accounting and reporting in bahrain, Journal of Applied Accounting Research, 5 (1), 4-36. doi:10.1108/96754269980000782.
  • Griffith, D. M., Veech, J. A., & Marsh, C. J. (2016). Cooccur: probabilistic species co-occurrence analysis in R. Journal of Statistical Software, 69, 1-17.
  • Karcıoğlu, R., & Tosunoğlu, B. (2022). Yeşil muhasebe araştırmalarının bilim haritalama teknikleri ile bibliyometrik analizi. Muhasebe Bilim Dünyası Dergisi, 24 (MODAVICA Özel Sayısı), 57-70.
  • Kaya S., Gözlü, K., Çilhoroz, İ. A., & Çilhoroz, Y. Mapping the Conceptual Structure of Publications Related to Hospital Accreditation. Ankara Hacı Bayram Veli University Journal of the Faculty of Economics and Administrative Sciences, 24(2), 528-555.
  • Khoirina, M.M. (2016). Analysis of green accounting to support corporate social responsibility (case study: semen gresik hospital). Jurnal Akuntansi. 8(1): 1-10.
  • Kurutkan, M. N. & Orhan, F. (2018). Kalite prensiplerinin görsel haritalama tekniğine göre bibliyometrik analizi. Sage Yayıncılık San. Tic. ve Ltd. Şti, 1, 7-14.
  • Liu, A. Y., Fu, H. Z., Li, S. Y., & Guo, Y. Q. (2014). Comments on “Global trends of solid waste research from 1997 to 2011 by using bibliometric analysis”. Scientometrics, 98(1), 767-774.
  • López-Robles, J. R., Cobo, M. J., Gutiérrez-Salcedo, M., Martínez-Sánchez, M. A., Gamboa-Rosales, N. K., & Herrera-Viedma, E. (2021). 30th anniversary of applied ıntelligence: a combination of bibliometrics and thematic analysis using scimat. Applied Intelligence, 51, 6547-6568.
  • Maama, H. & Appiah, K.O. (2019). Green accounting practices: lesson from an emerging economy. Qualitative Research in Financial Markets, doi: 10.1108/grfm-02-2017-0013.
  • Merigó, J. M., Mas-Tur, A., Roig-Tierno, N. ve Ribeiro-Soriano, D. (2015). A bibliometric overview of the Journal of Business Research between 1973 and 2014. Journal of Business Research, 68(12), 2645-2653.
  • Moorthy, K. & Yacob, P. (2013). Green accounting: cost measures, Open Journal of Accounting, 2, 4-7. http://dx.doi.org/10.42.36/ojacct.2013.21002
  • Nidhi & Anand, A. (2022). A bibliometric analysis of green accounting research. Journal of Commerce and Trade, 17(1), 76-84.
  • Novovic Buric, M., Stojanovic, A.J., Filipovic, A.L. & Kascelan, L. (2022). Research of attitudes toward implementation of green accounting in tourisim ındustry in montenegro practices and challenges, Sustainability, 14, 1725. https://doi.org/10.3390/su14031725.
  • Özbirecikli, M. (2002). Çevre muhasebesi, Ankara. Naturel Kitap ve Yayıncılık.
  • Raka Sukawati, T.G., Astawa, P. & Silaen, P. (2020). Green reputation of hotel improvement through green accounting and harmonious culture, QUALITY Access to Success, 21(174).
  • Rimbano, D. (2019). Envıronmental accountıng for waste processıng ın sıtı aısyah hospıtal lubuklınggau cıty. Jurnal llmiah Bisnis. 24(1): 1-22.
  • Schaltegger, S. & Burritt, R. (2000). Contemporary environmental accounting: ıssues, concepts and practice, Greenleaf Publishing, Sheffield, UK.
  • Sepetis, A. & Kada, E. (2009). Environmental and sustainable accounting as a key indicator for the environment efficiency of hospitals. Proceedings of the 11th International Conference on Environmental Science and Technology Chania, Crete, Greece, 3 – 5 September 2009.
  • Shen, Z., Ji, W., Yu, S., Cheng, G., Yuan, Q., Han, Z., ... & Yang, T. (2022). Mapping the knowledge of traffic collision Reconstruction: A scientometric analysis in CiteSpace, VOSviewer, and SciMAT. Science & Justice.
  • Stanojevic, M., Vranes, S. & Gökalp, I. (2010). Green accounting for green energy. Renewable and Sustainable Energy Reviews, 14(9), 2473-2491. doi: 10.1016/j.rser.2010.06.020
  • Stechemesser, K., & Guenther, E. (2012). Carbon accounting: a systematic literature review. Journal of Cleaner Production, 36, 17-38.
  • Su, H. N., & Lee, P. C. (2010). Mapping knowledge structure by keyword co-occurrence: a first look at journal papers in technology foresight. Scientometrics, 85(1), 65-79.
  • Süklüm, N. (2019). Yeşil muhasebe farkındalığının sosyal sorumluluk çerçevesinde analizi: çanakkale onsekiz mart üniversitesi örneği, Muhasebe ve Finansman Dergisi, (84), 95-112.
  • Tepe, G., Geyikci, U. B., & Sancak, F. M. (2021). FinTech companies: a bibliometric analysis. International Journal of Financial Studies, 10(1), 2.
  • Tu, J.C. & Huang, H.S. (2015). Analysis on the relationship between green accounting and green design for enterprises. Sustainability, 7(5), 6264-6277. doi:10.3390/su7056264.
  • Van Eck, N. J., & Waltman, L. (2014). Visualizing bibliometric networks. In Measuring Scholarly İmpact (pp. 285-320). Springer.
  • Zeinoun, P., Akl, E. A., Maalouf, F. T., & Meho, L. I. (2020). The Arab region's contribution to global mental health research (2009–2018): A Bibliometric Analysis. Frontiers in Psychiatry, 11, 182.
  • Zheng, Y., Yu, H., & Zhang, Y. (2021). A bibliometric review on carbon accounting in social science during 1997–2020. Environmental Science and Pollution Research, 1-15.

BIBLIOMETRIC MAPPING OF STUDIES ON GREEN ACCOUNTING IN HEALTH

Year 2023, Volume: 10 Issue: 2, 1627 - 1645, 02.08.2023
https://doi.org/10.30798/makuiibf.1282690

Abstract

The aim of this study is to examine the structure of studies on green accounting in the field of health using the bibliometric technique of science mapping. Data were collected from the Web of Science database between 1945-2022 using 3 different search strategies. 59 publications were analyzed using VOSviewer and R-Studio software. The results showed that 2018 was the most effective year, although there was no steady increase in publication and citation trends. In both analyses, the keywords were clustered around environmental accounting. When the thematic map of the keywords was examined, it was seen that protection, environmental accounting, and externalities were the basic themes. In addition, the country which had the most citation in the field was the United States. Researchers who would like to study green accounting in the field of health should prioritize greenhouse gases, social and environmental accounting, green growth, and biodiversity, which are among the motor themes, in their studies.

References

  • Abdel-Rahim, H.Y.M. & Abdel-Rahim, Y.M. (2016). Green accounting-a proposition for ea/er conceptual implementation methodology, Journal of Sustainability and Green Business.
  • Antepli, A. & Aslan, Ş (2018). Yeşil muhasebe ve çevresel maliyetlerin hesaplanması, Journal of Social Humanities Sciences Research, 5(24), 1459-1467.
  • Aria, M., & Cuccurullo, C. (2017). Bibliometrix: an r-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959-975.
  • Ascui, F. (2014). A review of carbon accounting in the social and environmental accounting literature: what can it contribute to the debate? Social and Environmental Accountability Journal, 34(1), 6-28.
  • Ashari, H. M. & Anggoro, Y. (2021). How is the implementation of green accounting in public hospital, Journal of İslamic Accounting and Finance Research, 3(1),131-154.
  • Ashari, M.H. & Anggoro, Y. (2020). Implementation of green accounting in business sustainability at public hospitals in malang raya. International Journal of Multicultural and Multireligious Understanding. 7 (10): 391-403.
  • Ashari, M.H. & Anggoro, Y. (2021). The effect of green accounting practices and organizational size in business sustainability of public hospitals. Jurnal Akuntansi. 11(1): 1-15.
  • Bornmann, L., Wagner, C., & Leydesdorff, L. (2015). BRICS countries and scientific excellence: A bibliometric analysis of most frequently cited papers. Journal of the Association for Information Science and Technology, 66(7), 1507-1513.
  • Börner, K., Sanyal, S., & Vespignani, A. (2007). Network science. Annual Review of Information Science and Technology, 41(1), 537-607.
  • Bradford, S. (1985). Specific subjects. Journal of information Science, 10 (4), 173-180.
  • Cobo, M. J., López‐Herrera, A. G., Herrera‐Viedma, E., & Herrera, F. (2012). SciMAT: A new science mapping analysis software tool. Journal of the American Society for Information Science and Technology, 63(8), 1609-1630.
  • Csutora, M., & Harangozo, G. (2017). Twenty years of carbon accounting and auditing–a review and outlook. Society and Economy, 39(4), 459-480.
  • Çilhoroz, Y., & Işık, O., (2018). Investigation of the compliance of hospitals in Ankara with green hospital criteria. Hacettepe Journal of Health Administration, 21(1), 65-85.
  • Darko, A., Chan, A. P., Huo, X., & Owusu-Manu, D. G. (2019). A scientometric analysis and visualization of global green building research. Building and Environment, 149, 501-511.
  • Debrah, C., Darko, A., & Chan, A. P. C. (2022). A bibliometric-qualitative literature review of green finance gap and future research directions. Climate and Development, 1-24.
  • Ding, H., Li, S., Liu, T. & Liu, B. (2014). A Literature survey of research on environmental accounting: Theoretical Review and Prospect, İnternational Journal of Financial Economics, 2(1), 13-25.
  • Dissanayake, D. H. S. W., Dam, L. B., Potharla, S., & Bhayani, S. J. (2022). mappıng the corporate governance research ın brıcs economıes-a bıblıometrıc analysıs. Journal of Commerce and Accounting Research, 11(2).
  • Eck, N. J. V., & Waltman, L. (2014). Visualizing bibliometric networks. In Measuring scholarly impact (pp. 285-320). Springer, Cham.
  • Ferieka, H., Meutia, M., & Taqi, M. (2022). The growth of green accounting in ındonesia: A Bibliometric Analysis Using R. KnE Social Sciences, 177-197.
  • Geisller, A., Quentin, W., Scheller-Kreinsen, D. & Busse, R. (2011). Introduction to drgs in europe: common objectives across different hospital systems, Open University Press, Berkshire.
  • Gibbon, J. & Lal Joshi, P. (1999). A survey of environmental accounting and reporting in bahrain, Journal of Applied Accounting Research, 5 (1), 4-36. doi:10.1108/96754269980000782.
  • Griffith, D. M., Veech, J. A., & Marsh, C. J. (2016). Cooccur: probabilistic species co-occurrence analysis in R. Journal of Statistical Software, 69, 1-17.
  • Karcıoğlu, R., & Tosunoğlu, B. (2022). Yeşil muhasebe araştırmalarının bilim haritalama teknikleri ile bibliyometrik analizi. Muhasebe Bilim Dünyası Dergisi, 24 (MODAVICA Özel Sayısı), 57-70.
  • Kaya S., Gözlü, K., Çilhoroz, İ. A., & Çilhoroz, Y. Mapping the Conceptual Structure of Publications Related to Hospital Accreditation. Ankara Hacı Bayram Veli University Journal of the Faculty of Economics and Administrative Sciences, 24(2), 528-555.
  • Khoirina, M.M. (2016). Analysis of green accounting to support corporate social responsibility (case study: semen gresik hospital). Jurnal Akuntansi. 8(1): 1-10.
  • Kurutkan, M. N. & Orhan, F. (2018). Kalite prensiplerinin görsel haritalama tekniğine göre bibliyometrik analizi. Sage Yayıncılık San. Tic. ve Ltd. Şti, 1, 7-14.
  • Liu, A. Y., Fu, H. Z., Li, S. Y., & Guo, Y. Q. (2014). Comments on “Global trends of solid waste research from 1997 to 2011 by using bibliometric analysis”. Scientometrics, 98(1), 767-774.
  • López-Robles, J. R., Cobo, M. J., Gutiérrez-Salcedo, M., Martínez-Sánchez, M. A., Gamboa-Rosales, N. K., & Herrera-Viedma, E. (2021). 30th anniversary of applied ıntelligence: a combination of bibliometrics and thematic analysis using scimat. Applied Intelligence, 51, 6547-6568.
  • Maama, H. & Appiah, K.O. (2019). Green accounting practices: lesson from an emerging economy. Qualitative Research in Financial Markets, doi: 10.1108/grfm-02-2017-0013.
  • Merigó, J. M., Mas-Tur, A., Roig-Tierno, N. ve Ribeiro-Soriano, D. (2015). A bibliometric overview of the Journal of Business Research between 1973 and 2014. Journal of Business Research, 68(12), 2645-2653.
  • Moorthy, K. & Yacob, P. (2013). Green accounting: cost measures, Open Journal of Accounting, 2, 4-7. http://dx.doi.org/10.42.36/ojacct.2013.21002
  • Nidhi & Anand, A. (2022). A bibliometric analysis of green accounting research. Journal of Commerce and Trade, 17(1), 76-84.
  • Novovic Buric, M., Stojanovic, A.J., Filipovic, A.L. & Kascelan, L. (2022). Research of attitudes toward implementation of green accounting in tourisim ındustry in montenegro practices and challenges, Sustainability, 14, 1725. https://doi.org/10.3390/su14031725.
  • Özbirecikli, M. (2002). Çevre muhasebesi, Ankara. Naturel Kitap ve Yayıncılık.
  • Raka Sukawati, T.G., Astawa, P. & Silaen, P. (2020). Green reputation of hotel improvement through green accounting and harmonious culture, QUALITY Access to Success, 21(174).
  • Rimbano, D. (2019). Envıronmental accountıng for waste processıng ın sıtı aısyah hospıtal lubuklınggau cıty. Jurnal llmiah Bisnis. 24(1): 1-22.
  • Schaltegger, S. & Burritt, R. (2000). Contemporary environmental accounting: ıssues, concepts and practice, Greenleaf Publishing, Sheffield, UK.
  • Sepetis, A. & Kada, E. (2009). Environmental and sustainable accounting as a key indicator for the environment efficiency of hospitals. Proceedings of the 11th International Conference on Environmental Science and Technology Chania, Crete, Greece, 3 – 5 September 2009.
  • Shen, Z., Ji, W., Yu, S., Cheng, G., Yuan, Q., Han, Z., ... & Yang, T. (2022). Mapping the knowledge of traffic collision Reconstruction: A scientometric analysis in CiteSpace, VOSviewer, and SciMAT. Science & Justice.
  • Stanojevic, M., Vranes, S. & Gökalp, I. (2010). Green accounting for green energy. Renewable and Sustainable Energy Reviews, 14(9), 2473-2491. doi: 10.1016/j.rser.2010.06.020
  • Stechemesser, K., & Guenther, E. (2012). Carbon accounting: a systematic literature review. Journal of Cleaner Production, 36, 17-38.
  • Su, H. N., & Lee, P. C. (2010). Mapping knowledge structure by keyword co-occurrence: a first look at journal papers in technology foresight. Scientometrics, 85(1), 65-79.
  • Süklüm, N. (2019). Yeşil muhasebe farkındalığının sosyal sorumluluk çerçevesinde analizi: çanakkale onsekiz mart üniversitesi örneği, Muhasebe ve Finansman Dergisi, (84), 95-112.
  • Tepe, G., Geyikci, U. B., & Sancak, F. M. (2021). FinTech companies: a bibliometric analysis. International Journal of Financial Studies, 10(1), 2.
  • Tu, J.C. & Huang, H.S. (2015). Analysis on the relationship between green accounting and green design for enterprises. Sustainability, 7(5), 6264-6277. doi:10.3390/su7056264.
  • Van Eck, N. J., & Waltman, L. (2014). Visualizing bibliometric networks. In Measuring Scholarly İmpact (pp. 285-320). Springer.
  • Zeinoun, P., Akl, E. A., Maalouf, F. T., & Meho, L. I. (2020). The Arab region's contribution to global mental health research (2009–2018): A Bibliometric Analysis. Frontiers in Psychiatry, 11, 182.
  • Zheng, Y., Yu, H., & Zhang, Y. (2021). A bibliometric review on carbon accounting in social science during 1997–2020. Environmental Science and Pollution Research, 1-15.
There are 48 citations in total.

Details

Primary Language English
Journal Section Research Articles
Authors

Seyhan Çil Koçyiğit 0000-0003-1012-3605

İlknur Arslan Çilhoroz 0000-0003-4030-0158

Gülşen Çelik 0000-0001-8377-8851

Ezgi Örs Günenç 0000-0002-6824-9705

Publication Date August 2, 2023
Submission Date April 13, 2023
Published in Issue Year 2023 Volume: 10 Issue: 2

Cite

APA Çil Koçyiğit, S., Arslan Çilhoroz, İ., Çelik, G., Örs Günenç, E. (2023). BIBLIOMETRIC MAPPING OF STUDIES ON GREEN ACCOUNTING IN HEALTH. Journal of Mehmet Akif Ersoy University Economics and Administrative Sciences Faculty, 10(2), 1627-1645. https://doi.org/10.30798/makuiibf.1282690

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