An analysis of the research on environmental accounting in Spain

Abstract

In this work we made an analysis of papers on environmental accounting published in the main Spanish management journals, during period 1993-2003. We analyzed the present situation and the evolution of the investigation in this line during the indicated period, as well as the role played by the different journals in the knowledge development. The last goal of this work is that the researchers in this topic have a compilation of existing literature, to thus be able to initiate its research work and to contribute new knowledge to the field of the environmental accounting. In addition, this work will identify the main journals that the researchers of this topic can use at the time of disclosing the results of their investigations.