Global Blue Accounting Evolution: Bibliometric Analysis and Visual Analytics of Marine Disclosure Regulations

Erni Yusnita; Umiaty Hamzani; Elok Heniwati

doi:10.61132/anggaran.v4i3.2466

Authors

Erni Yusnita Universitas Tanjungpura
Umiaty Hamzani Universitas Tanjungpura
Elok Heniwati Universitas Tanjungpura

DOI:

https://doi.org/10.61132/anggaran.v4i3.2466

Keywords:

Bibliometric Analysis, Blue Accounting, Marine Accounting, Tableau Public, VOSviewer

Abstract

This study maps global blue accounting trajectories and regulatory gaps using bibliometric analysis via VOSviewer and Tableau Public across 61 Scopus and Google Scholar documents (2015–2025). The analysis reveals that publication volume surged significantly after 2022, peaking in 2025. Co-occurrence network mapping demonstrates that contemporary research remains highly fragmented and predominantly concentrated on small-scale fisheries and coastal community management rather than standardized corporate financial reporting frameworks. This intellectual vacuum highlights a critical regulatory disconnect in to Indonesia, where the Indonesia Green Taxonomy (TKBI) 2024 lacks micro-level operational technical guidelines for corporate balance sheets. Consequently, corporate reporting risks triggering superficial environmental cosmetics or bluewashing. To bridge this macro-micro regulatory gap, explicit financial accounting standards from to DSAK-IAI and OJK are urgently required. Formulating standardized accounting guidelines, capitalization rules, and recognized environmental liabilities is essential to operationalize marine asset disclosures, enhance financial reporting transparency, and effectively mobilize sustainable blue and accounting.

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