刘颖, 陈良华, 朱兆珍. 中西方环境会计问题研究的比较、透视与展望[J]. 电子科技大学学报社科版, 2016, 18(1): 60-66. DOI: 10.14071/j.1008-8105(2016)01-0060-07
引用本文: 刘颖, 陈良华, 朱兆珍. 中西方环境会计问题研究的比较、透视与展望[J]. 电子科技大学学报社科版, 2016, 18(1): 60-66. DOI: 10.14071/j.1008-8105(2016)01-0060-07
LIU Ying, CHEN Liang-hua, ZHU Zhao-zhen. Comparison, Perspective and Outlook of Environmental Accounting Studies Based on Chinese and Western Countries[J]. Journal of University of Electronic Science and Technology of China(SOCIAL SCIENCES EDITION), 2016, 18(1): 60-66. DOI: 10.14071/j.1008-8105(2016)01-0060-07
Citation: LIU Ying, CHEN Liang-hua, ZHU Zhao-zhen. Comparison, Perspective and Outlook of Environmental Accounting Studies Based on Chinese and Western Countries[J]. Journal of University of Electronic Science and Technology of China(SOCIAL SCIENCES EDITION), 2016, 18(1): 60-66. DOI: 10.14071/j.1008-8105(2016)01-0060-07

中西方环境会计问题研究的比较、透视与展望

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

  • 摘要: 针对环境会计问题研究的现状,以中文数据库CSSCI和外文数据库Web of Science中的中外文献资料作为研究样本,借助科学计量学研究方法,运用信息可视化工具(Citespace)对中外研究文献进行对比分析。研究结果表明:(1)从问题研究的起源来看,国外关于环境会计问题的文献研究起源于对案例情境的分析;国内初始研究则借鉴国外的先行经验并且起步较晚,且问题研究未来趋势探索性较弱;(2)从问题研究的影响力来看,外文数据库web of science检索平台上,国内发表文献总量排名虽然靠前,但是文献被引情况却不容乐观,文献价值影响力远落后于西方国家;(3)从问题研究的总体趋势来看,与国外成熟研究相比,国内关于环境会计问题研究的内容、方法以及前沿脉络视野分散,并且缺乏系统性、可持续性。最后从情境、方法、影响力等方面,对环境会计问题的研究进行拓展分析,以期对问题研究的延续与深化具有启示意义。

     

    Abstract: 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.

     

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