A bibliometric study on water management accounting research from 2000 to 2018 in Scopus database

Abstract

The emergence of the Sustainable Development Goal; Agenda 2030, has led to the development and growth of knowledge in various fields of learning. One among several is water management accounting; this field of study becomes necessary in addressing water use, water stress, and a tool for water advocacy which is an integral part of SDG goal 6; clean water and sanitation. Water management accounting (WMA) is a burgeoning field of research within the management accounting research cluster. This research area aims at providing information to improve the use of water resources, a resource being utilized by businesses as an essential raw material component; which facilitates production. The objective of this article is to make evident the insufficient body of literature in this evolving field of knowledge, thus providing research insight to researchers in management sciences. In achieving this objective, this study employs explicitly a bibliometric approach to analyse the volume of publications in the WMA research cluster from 2000 to 2018 using the Scopus database. Furthermore, a critique of the literature that emerged from the bibliometric approach was carried out in a tabular form to establish more research gaps. The study observed that water management accounting research cluster is currently plagued with stunted growth and low publication output. The authors recommended that scholars, researchers and managers should contribute to the development and research intensity in this budding field of knowledge.

Keywords

• bibliometric review
• management accounting
• water management accounting
• water accounting
• sdg 6