Comparison, Perspective and Outlook of Environmental Accounting Studies Based on Chinese and Western Countries

We compare Chinese research literature in CSSCI and Web of Science databases with other countries' by using information visualization tools and scientific measurement methods. The results can be classified as follows: (a) While foreign research literature about environmental accounting starts from the analysis of practical issues, China's environmental accounting research has been conducted relatively late, which is more dependent on imitating foreign experience, and less focuses on the research trend. (b) The domestic published literature in Web of Science databases leaves most western countries' behind in quantity while falls behind in influence. (c) Comparing with the outstanding research in the world, the contents, methods and frontier trend of research in domestic research scatter without explicit systematical connection and sustainability. We suggest that domestic scholars should focus more on Chinese characteristic, method innovation, and the implication to practice of accounting to improve the influence in the field of environmental accounting.