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Purpose <p>This study conducts a bibliometric analysis to explore the impact of carbon credits on accounting and taxation, identifying key trends, authors, issues, and research gaps. The findings provide insights into financial reporting challenges, regulatory tax frameworks, and policy development in sustainable finance.</p> Design/methodology/approach <p>Using Scopus data (2010–2024, 162 documents), this study employs VOS viewer and Bibliometrix (R-tool) to analyze: (1) Performance metrics: Publications, influential authors, journals, and country contributions. (2) Research trends: Co-authorship networks, keyword co-occurrence, and thematic clusters. (3) Content analysis: Top-cited papers on: (a) Accounting practices: Recognition, measurement, and disclosure under IFRS/GAAP. (b) Taxation policies: Treatment of carbon trading revenues/liabilities across jurisdictions. (c) Regulatory gaps: Inconsistencies in tax incentives and reporting standards.</p> Research limitations/implications <p>The study focuses on indexed publications, potentially omitting policy papers and industry practices. Future research should incorporate qualitative methods to address regulatory nuances. Findings highlight the need for standardized reporting and empirical studies to guide policymakers.</p> Originality/value <p>This is the first bibliometric study mapping the intersection of carbon credits, accounting, and taxation. It systematically identifies research trends, knowledge gaps, and regulatory challenges, offering a foundation for sustainable accounting and tax policies in carbon markets.</p>

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Exploring the influence of carbon credits on accounting and taxation research through bibliometric analysis

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2025年9月26日

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  • Monu Bhardwaj,
  • Namrata Prakash,
  • Madhusmita Mohanty,
  • Rupa Khanna Malhotra,
  • Rakesh Kumar,
  • Amar Johri

摘要

Purpose

This study conducts a bibliometric analysis to explore the impact of carbon credits on accounting and taxation, identifying key trends, authors, issues, and research gaps. The findings provide insights into financial reporting challenges, regulatory tax frameworks, and policy development in sustainable finance.

Design/methodology/approach

Using Scopus data (2010–2024, 162 documents), this study employs VOS viewer and Bibliometrix (R-tool) to analyze: (1) Performance metrics: Publications, influential authors, journals, and country contributions. (2) Research trends: Co-authorship networks, keyword co-occurrence, and thematic clusters. (3) Content analysis: Top-cited papers on: (a) Accounting practices: Recognition, measurement, and disclosure under IFRS/GAAP. (b) Taxation policies: Treatment of carbon trading revenues/liabilities across jurisdictions. (c) Regulatory gaps: Inconsistencies in tax incentives and reporting standards.

Research limitations/implications

The study focuses on indexed publications, potentially omitting policy papers and industry practices. Future research should incorporate qualitative methods to address regulatory nuances. Findings highlight the need for standardized reporting and empirical studies to guide policymakers.

Originality/value

This is the first bibliometric study mapping the intersection of carbon credits, accounting, and taxation. It systematically identifies research trends, knowledge gaps, and regulatory challenges, offering a foundation for sustainable accounting and tax policies in carbon markets.