Accounting for renewable energy : investigating emerging topics and research pathways

Abstract

This paper presents a structured and systematic literature review (SLR) and critique of the literature on the opportunities and challenges of accounting, auditing, and renewable energy sources to identify trends and research streams and construct an agenda for future research. We collected a corpus of 229 academic articles searching in the 89 Chartered Association of Business School (CABS) accounting journals ranked 1, 2, 3, 4, and 4* over a period of 22 years. A total of 32 academic articles were included in the core analysis showing a total number of 2418 citations. We identify three research streams, namely 1) sustainability accounting and accounting for renewable energy; 2) the relationship between accounting, institutions, and the environment; and 3) environmental accounting, management, and sustainable development. The main theoretical and practical implications of this paper's findings are that the role of accounting and auditing for renewable energy is a prominent research topic for academics, practitioners, decision-makers, and policy-makers to consider.