환경회계의 최근 연구동향과 개선방향

The purpose of this research is to set foundations for publication of excellent papers in the area of Environmental Accounting in major accounting journals, such as Korean Accounting Review, Accounting Journal, Journal of Accounting Research, Accounting Information Review, International Accounting Research. In order to achieve the purpose, first, a framework for evaluation of papers was established by reviewing previous papers published in the journals from the foundation issue to the latest 2008 issues. Based on this framework, general factual analysis, analysis of structure of papers, content analysis, and analysis of authors and institutions ensued. As a result of the analysis, it was found that variety of topics and diversity of research methods were what was desired for further development of this area. Therefore, in order to improve the quantity and quality of papers in the area of environmental accounting research, the following recommendations were made by the author: 1) increasing interest in the area of environmental research, 2) developing publicity strategies for inducing both domestic and international scholars to contribute papers for review and publication, 3) developing diverse research area and topics, 4) encouraging employment of multiple research methods, and 5) promoting collaborative research.