Global research landscape of blue accounting: Bibliometric insights from 2015 to 2025
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Abstract
The Blue Economy has gained global attention as a framework for balancing marine resource utilization with environmental sustainability. Supporting this transition requires effective systems to measure and report ocean-related natural capital, leading to the emergence of Blue Accounting as an integrative approach linking accounting practices, sustainability governance, and policy decision-making. This study examines the development of Blue Accounting research between 2015 and 2025 using a bibliometric approach combined with qualitative synthesis. The findings indicate a gradual evolution of the field, beginning with conceptual discussions of the blue economy, followed by growing attention to environmental valuation, ocean accounting integration, and blue carbon assessment. More recent studies emphasize operational applications, including policy implementation and cumulative impact accounting. Although publication growth remains moderate, research trends show increasing interdisciplinary collaboration and policy relevance. Key challenges include institutional coordination and the lack of standardized accounting frameworks. Overall, Blue Accounting is evolving into a strategic tool that supports sustainable ocean governance by integrating ecological and economic perspectives, contributing to more transparent decision-making and advancing the objectives of sustainable marine development.
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How to Cite
Santoso, I. M., Nurmala, N., Pentiana, D., & Syahrial, M. (2026). Global research landscape of blue accounting: Bibliometric insights from 2015 to 2025 . Indonesia Auditing Research Journal, 15(1), 39–49. https://doi.org/10.35335/arj.v15i1.624
References
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Apriantoro, M. S., Saifullah, M. F., & Hudaefi, F. A. (2025). How Does the Blue Economy Align with Sustainability ? A Bibliometric Analysis of Trends and Themes. 15(5), 587–598.
Berihun, M. L., Tsunekawa, A., Haregeweyn, N., Meshesha, D. T., Adgo, E. T., Tsubo, M., Masunaga, T., Fenta, A. A., Sultan, D., & Yibeltal, M. (2019). Exploring land use/land cover changes, drivers and their implications in contrasting agro-ecological environments of Ethiopia. Land Use Policy, 87. https://doi.org/10.1016/j.landusepol.2019.104052
Chukalla, A. D., Krol, M. S., & Hoekstra, A. Y. (2015). Green and blue water footprint reduction in irrigated agriculture: Effect of irrigation techniques, irrigation strategies and mulching. Hydrology and Earth System Sciences, 19(12), 4877–4891. https://doi.org/10.5194/hess-19-4877-2015
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Marc, W. (2021). How to conduct a bibliometric analysis : An overview and guidelines. 133(May), 285–296.
Fahimnia, B., Sarkis, J., & Davarzani, H. (2015). Green supply chain management: A review and bibliometric analysis. International Journal of Production Economics, 162(C), 101–114. https://econpapers.repec.org/RePEc:eee:proeco:v:162:y:2015:i:c:p:101-114
Gacutan, J., Galparsoro, I., Pınarbaşı, K., Murillas, A., Adewumi, I. J., Praphotjanaporn, T., Johnston, E. L., Findlay, K. P., & Milligan, B. M. (2022). Marine spatial planning and ocean accounting: Synergistic tools enhancing integration in ocean governance. Marine Policy, 136. https://doi.org/10.1016/j.marpol.2021.104936
Gascon, M., Triguero-Mas, M., Martínez, D., Dadvand, P., Rojas-Rueda, D., Plasència, A., & Nieuwenhuijsen, M. J. (2016). Residential green spaces and mortality: A systematic review. Environment International, 86, 60–67. https://doi.org/10.1016/j.envint.2015.10.013
Gerson, L. B., Fidler, J. L., Cave, D. R., & Leighton, J. A. (2015). ACG Clinical Guideline: Diagnosis and Management of Small Bowel Bleeding. American Journal of Gastroenterology, 110(9), 1265–1287. https://doi.org/10.1038/ajg.2015.246
Graham, T. M., Kwon, M., Grinkemeyer, B., Marra, Z. A., Jiang, X., Lichtman, M. T., Sun, Y., Ebert, M. F., & Saffman, M. E. (2019). Rydberg-Mediated Entanglement in a Two-Dimensional Neutral Atom Qubit Array. Physical Review Letters, 123(23). https://doi.org/10.1103/PhysRevLett.123.230501
Greene, J. E., Labbé, I., Goulding, A. D., Furtak, L. J., Chemerynska, I., Kokorev, V. I., Dayal, P., Volonteri, M., Williams, C. C., Wang, B., Setton, D. J., Burgasser, A. J., Bezanson, R. S., Atek, H., Brammer, G. B., Cutler, S. E., Feldmann, R., Fujimoto, S., Glazebrook, K. G., … Zitrin, A. (2024). UNCOVER Spectroscopy Confirms the Surprising Ubiquity of Active Galactic Nuclei in Red Sources at z > 5. Astrophysical Journal, 964(1). https://doi.org/10.3847/1538-4357/ad1e5f
Hal, A., Padila, N. I., Addury, M. M., & Pangestu, D. R. (2025). Tren Implementasi Ekonomi Biru : Analisis Review Biblio Metrik. 8(2).
Hansis, E., Davis, S. J., & Pongratz, J. (2015). Relevance of methodological choices for accounting of land use change carbon fluxes. Global Biogeochemical Cycles, 29(8), 1230–1246. https://doi.org/10.1002/2014GB004997
Hasanah, N. U., Wiranatakusuma, D. B., & Aprizal, A. (2024). A Review of the Blue Economy : Improving Community Welfare with Innovation and Environmentally Friendly Technology. 04001.
Hertwich, E. G., Gibon, T., Bouman, E. A., Arvesen, A., Suh, S., Heath, G. A., Bergesen, J. D., Ramirez, A., Vega-Coloma, M., & Shi, L. (2015). Integrated life-cycle assessment of electricity-supply scenarios confirms global environmental benefit of low-carbon technologies. Proceedings of the National Academy of Sciences of the United States of America, 112(20), 6277–6282. https://doi.org/10.1073/pnas.1312753111
Howarth, R. W., & Jacobson, M. Z. (2021). How green is blue hydrogen? Energy Science and Engineering, 9(10), 1676–1687. https://doi.org/10.1002/ese3.956
Jones, B. A. (2019). Infant health impacts of freshwater algal blooms: Evidence from an invasive species natural experiment. Journal of Environmental Economics and Management, 96, 36–59. https://doi.org/10.1016/j.jeem.2019.05.002
Kaiser, D., Kowalski, N., & Waniek, J. J. (2017). Effects of biofouling on the sinking behavior of microplastics. Environmental Research Letters, 12(12). https://doi.org/10.1088/1748-9326/aa8e8b
Krause-Jensen, D., Lavery, P. S., Serrano, O., Marbá, N. N., Masqué, P., & Duarte, C. M. (2018). Sequestration of macroalgal carbon: The elephant in the Blue Carbon room. Biology Letters, 14(6). https://doi.org/10.1098/rsbl.2018.0236
Kuempel, C. D., Stockbridge, J., O’Neill, T., Griffiths, L. L., Frid, C. L. J., & Brown, C. J. (2025). Frameworks and best practices for cumulative impact accounting in offshore energy development. Marine Policy, 173. https://doi.org/10.1016/j.marpol.2024.106571
Liang, J., Yin, Z., Yang, J., Li, Y., Xu, M., Li, J., Yang, M., & Niu, L. (2022). Bibliometrics and visualization analysis of research in the fi eld of sustainable development of the blue economy ( 2006 – 2021 ). September, 1–16. https://doi.org/10.3389/fmars.2022.936612
Lu, Q., & Li, Z. (2025). Bibliometric Analysis and Systematic Review of the Status and Research Trends of the Blue Economy during 2004-2023. 34(4), 3995–4007. https://doi.org/10.15244/pjoes/190016
March, A., Bennett, M., Germishuizen, M., Evans, T., & Failler, P. (2024). The status of Blue Economy development in Africa. Marine Policy, 165. https://doi.org/10.1016/j.marpol.2024.106205
Mulazzani, L., & Malorgio, G. A. (2017). Blue growth and ecosystem services. Marine Policy, 85, 17–24. https://doi.org/10.1016/j.marpol.2017.08.006
Nelson, D., Pillepich, A., Springel, V., Weinberger, R., Hernquist, L. E., Pakmor, R., Genel, S., Torrey, P., Vogelsberger, M., Kauffmann, G., Marinacci, F., & Naiman, J. P. (2018). First results from the IllustrisTNG simulations: The galaxy colour bimodality. Monthly Notices of the Royal Astronomical Society, 475(1), 624–647. https://doi.org/10.1093/mnras/stx3040
Qu, Z., Thrush, S. F., Blain, C. O., & Lewis, N. I. (2023). Assessing the carbon storage value of kelp forest restoration in the Hauraki Gulf Marine Park, New Zealand: Lessons from no-take Marine Protected Areas. Marine Policy, 154. https://doi.org/10.1016/j.marpol.2023.105682
Schyns, J. F., Hoekstra, A. Y., Booij, M. J., Hogeboom, R. J., & Mekonnen, M. M. (2019). Limits to the world’s green water resources for food, feed, fiber, timber, and bioenergy. Proceedings of the National Academy of Sciences of the United States of America, 116(11), 4893–4898. https://doi.org/10.1073/pnas.1817380116
Tropika, B. (2025). Mewujudkan Ekonomi Biru yang Akuntabel : Integrasi Ocean Accounting dalam Strategi Pembangunan Kelautan Indonesia. 7(2).
Ummah, M. S. (2019). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. Sustainability (Switzerland), 11(1), 1–14. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI
Wang, D., Zhang, X., & Chen, S. (2024). Visualizing the landscape of blue finance for sustainable development: A bibliometric analysis and future directions. Business Strategy & Development, 7. https://doi.org/10.1002/bsd2.368
Wòosley, S. E. (2019). The Evolution of Massive Helium Stars, Including Mass Loss. Astrophysical Journal, 878(1). https://doi.org/10.3847/1538-4357/ab1b41
Yang, C., Dong, W., Cui, G., Zhao, Y., Shi, X., Xia, X., Tang, B., & Wang, W. (2017). Highly efficient photocatalytic degradation of methylene blue by P2ABSA-modified TiO2 nanocomposite due to the photosensitization synergetic effect of TiO2 and P2ABSA. RSC Advances, 7(38), 23699–23708. https://doi.org/10.1039/c7ra02423a
Zahra, S., Anwar, R., & Lusiana, E. (2025). Trend Publikasi Tentang Peran Media Sosial Dalam Aktivisme Pendekatan Bibliometrik. Jurnal Pustaka Budaya, 12, 39–51. https://doi.org/10.31849/pb.v12i1.23913
Zhao, S., Ward, J. E. E., Danley, M., & Mincer, T. J. (2018). Field-Based Evidence for Microplastic in Marine Aggregates and Mussels: Implications for Trophic Transfer. Environmental Science and Technology, 52(19), 11038–11048. https://doi.org/10.1021/acs.est.8b03467
Zhuo, L., Mekonnen, M. M., & Hoekstra, A. Y. (2016). The effect of inter-annual variability of consumption, production, trade and climate on crop-related green and blue water footprints and inter-regional virtual water trade: A study for China (1978-2008). Water Research, 94, 73–85. https://doi.org/10.1016/j.watres.2016.02.037
Apriantoro, M. S., Saifullah, M. F., & Hudaefi, F. A. (2025). How Does the Blue Economy Align with Sustainability ? A Bibliometric Analysis of Trends and Themes. 15(5), 587–598.
Berihun, M. L., Tsunekawa, A., Haregeweyn, N., Meshesha, D. T., Adgo, E. T., Tsubo, M., Masunaga, T., Fenta, A. A., Sultan, D., & Yibeltal, M. (2019). Exploring land use/land cover changes, drivers and their implications in contrasting agro-ecological environments of Ethiopia. Land Use Policy, 87. https://doi.org/10.1016/j.landusepol.2019.104052
Chukalla, A. D., Krol, M. S., & Hoekstra, A. Y. (2015). Green and blue water footprint reduction in irrigated agriculture: Effect of irrigation techniques, irrigation strategies and mulching. Hydrology and Earth System Sciences, 19(12), 4877–4891. https://doi.org/10.5194/hess-19-4877-2015
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Marc, W. (2021). How to conduct a bibliometric analysis : An overview and guidelines. 133(May), 285–296.
Fahimnia, B., Sarkis, J., & Davarzani, H. (2015). Green supply chain management: A review and bibliometric analysis. International Journal of Production Economics, 162(C), 101–114. https://econpapers.repec.org/RePEc:eee:proeco:v:162:y:2015:i:c:p:101-114
Gacutan, J., Galparsoro, I., Pınarbaşı, K., Murillas, A., Adewumi, I. J., Praphotjanaporn, T., Johnston, E. L., Findlay, K. P., & Milligan, B. M. (2022). Marine spatial planning and ocean accounting: Synergistic tools enhancing integration in ocean governance. Marine Policy, 136. https://doi.org/10.1016/j.marpol.2021.104936
Gascon, M., Triguero-Mas, M., Martínez, D., Dadvand, P., Rojas-Rueda, D., Plasència, A., & Nieuwenhuijsen, M. J. (2016). Residential green spaces and mortality: A systematic review. Environment International, 86, 60–67. https://doi.org/10.1016/j.envint.2015.10.013
Gerson, L. B., Fidler, J. L., Cave, D. R., & Leighton, J. A. (2015). ACG Clinical Guideline: Diagnosis and Management of Small Bowel Bleeding. American Journal of Gastroenterology, 110(9), 1265–1287. https://doi.org/10.1038/ajg.2015.246
Graham, T. M., Kwon, M., Grinkemeyer, B., Marra, Z. A., Jiang, X., Lichtman, M. T., Sun, Y., Ebert, M. F., & Saffman, M. E. (2019). Rydberg-Mediated Entanglement in a Two-Dimensional Neutral Atom Qubit Array. Physical Review Letters, 123(23). https://doi.org/10.1103/PhysRevLett.123.230501
Greene, J. E., Labbé, I., Goulding, A. D., Furtak, L. J., Chemerynska, I., Kokorev, V. I., Dayal, P., Volonteri, M., Williams, C. C., Wang, B., Setton, D. J., Burgasser, A. J., Bezanson, R. S., Atek, H., Brammer, G. B., Cutler, S. E., Feldmann, R., Fujimoto, S., Glazebrook, K. G., … Zitrin, A. (2024). UNCOVER Spectroscopy Confirms the Surprising Ubiquity of Active Galactic Nuclei in Red Sources at z > 5. Astrophysical Journal, 964(1). https://doi.org/10.3847/1538-4357/ad1e5f
Hal, A., Padila, N. I., Addury, M. M., & Pangestu, D. R. (2025). Tren Implementasi Ekonomi Biru : Analisis Review Biblio Metrik. 8(2).
Hansis, E., Davis, S. J., & Pongratz, J. (2015). Relevance of methodological choices for accounting of land use change carbon fluxes. Global Biogeochemical Cycles, 29(8), 1230–1246. https://doi.org/10.1002/2014GB004997
Hasanah, N. U., Wiranatakusuma, D. B., & Aprizal, A. (2024). A Review of the Blue Economy : Improving Community Welfare with Innovation and Environmentally Friendly Technology. 04001.
Hertwich, E. G., Gibon, T., Bouman, E. A., Arvesen, A., Suh, S., Heath, G. A., Bergesen, J. D., Ramirez, A., Vega-Coloma, M., & Shi, L. (2015). Integrated life-cycle assessment of electricity-supply scenarios confirms global environmental benefit of low-carbon technologies. Proceedings of the National Academy of Sciences of the United States of America, 112(20), 6277–6282. https://doi.org/10.1073/pnas.1312753111
Howarth, R. W., & Jacobson, M. Z. (2021). How green is blue hydrogen? Energy Science and Engineering, 9(10), 1676–1687. https://doi.org/10.1002/ese3.956
Jones, B. A. (2019). Infant health impacts of freshwater algal blooms: Evidence from an invasive species natural experiment. Journal of Environmental Economics and Management, 96, 36–59. https://doi.org/10.1016/j.jeem.2019.05.002
Kaiser, D., Kowalski, N., & Waniek, J. J. (2017). Effects of biofouling on the sinking behavior of microplastics. Environmental Research Letters, 12(12). https://doi.org/10.1088/1748-9326/aa8e8b
Krause-Jensen, D., Lavery, P. S., Serrano, O., Marbá, N. N., Masqué, P., & Duarte, C. M. (2018). Sequestration of macroalgal carbon: The elephant in the Blue Carbon room. Biology Letters, 14(6). https://doi.org/10.1098/rsbl.2018.0236
Kuempel, C. D., Stockbridge, J., O’Neill, T., Griffiths, L. L., Frid, C. L. J., & Brown, C. J. (2025). Frameworks and best practices for cumulative impact accounting in offshore energy development. Marine Policy, 173. https://doi.org/10.1016/j.marpol.2024.106571
Liang, J., Yin, Z., Yang, J., Li, Y., Xu, M., Li, J., Yang, M., & Niu, L. (2022). Bibliometrics and visualization analysis of research in the fi eld of sustainable development of the blue economy ( 2006 – 2021 ). September, 1–16. https://doi.org/10.3389/fmars.2022.936612
Lu, Q., & Li, Z. (2025). Bibliometric Analysis and Systematic Review of the Status and Research Trends of the Blue Economy during 2004-2023. 34(4), 3995–4007. https://doi.org/10.15244/pjoes/190016
March, A., Bennett, M., Germishuizen, M., Evans, T., & Failler, P. (2024). The status of Blue Economy development in Africa. Marine Policy, 165. https://doi.org/10.1016/j.marpol.2024.106205
Mulazzani, L., & Malorgio, G. A. (2017). Blue growth and ecosystem services. Marine Policy, 85, 17–24. https://doi.org/10.1016/j.marpol.2017.08.006
Nelson, D., Pillepich, A., Springel, V., Weinberger, R., Hernquist, L. E., Pakmor, R., Genel, S., Torrey, P., Vogelsberger, M., Kauffmann, G., Marinacci, F., & Naiman, J. P. (2018). First results from the IllustrisTNG simulations: The galaxy colour bimodality. Monthly Notices of the Royal Astronomical Society, 475(1), 624–647. https://doi.org/10.1093/mnras/stx3040
Qu, Z., Thrush, S. F., Blain, C. O., & Lewis, N. I. (2023). Assessing the carbon storage value of kelp forest restoration in the Hauraki Gulf Marine Park, New Zealand: Lessons from no-take Marine Protected Areas. Marine Policy, 154. https://doi.org/10.1016/j.marpol.2023.105682
Schyns, J. F., Hoekstra, A. Y., Booij, M. J., Hogeboom, R. J., & Mekonnen, M. M. (2019). Limits to the world’s green water resources for food, feed, fiber, timber, and bioenergy. Proceedings of the National Academy of Sciences of the United States of America, 116(11), 4893–4898. https://doi.org/10.1073/pnas.1817380116
Tropika, B. (2025). Mewujudkan Ekonomi Biru yang Akuntabel : Integrasi Ocean Accounting dalam Strategi Pembangunan Kelautan Indonesia. 7(2).
Ummah, M. S. (2019). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. Sustainability (Switzerland), 11(1), 1–14. http://scioteca.caf.com/bitstream/handle/123456789/1091/RED2017-Eng-8ene.pdf?sequence=12&isAllowed=y%0Ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008.06.005%0Ahttps://www.researchgate.net/publication/305320484_SISTEM_PEMBETUNGAN_TERPUSAT_STRATEGI_MELESTARI
Wang, D., Zhang, X., & Chen, S. (2024). Visualizing the landscape of blue finance for sustainable development: A bibliometric analysis and future directions. Business Strategy & Development, 7. https://doi.org/10.1002/bsd2.368
Wòosley, S. E. (2019). The Evolution of Massive Helium Stars, Including Mass Loss. Astrophysical Journal, 878(1). https://doi.org/10.3847/1538-4357/ab1b41
Yang, C., Dong, W., Cui, G., Zhao, Y., Shi, X., Xia, X., Tang, B., & Wang, W. (2017). Highly efficient photocatalytic degradation of methylene blue by P2ABSA-modified TiO2 nanocomposite due to the photosensitization synergetic effect of TiO2 and P2ABSA. RSC Advances, 7(38), 23699–23708. https://doi.org/10.1039/c7ra02423a
Zahra, S., Anwar, R., & Lusiana, E. (2025). Trend Publikasi Tentang Peran Media Sosial Dalam Aktivisme Pendekatan Bibliometrik. Jurnal Pustaka Budaya, 12, 39–51. https://doi.org/10.31849/pb.v12i1.23913
Zhao, S., Ward, J. E. E., Danley, M., & Mincer, T. J. (2018). Field-Based Evidence for Microplastic in Marine Aggregates and Mussels: Implications for Trophic Transfer. Environmental Science and Technology, 52(19), 11038–11048. https://doi.org/10.1021/acs.est.8b03467
Zhuo, L., Mekonnen, M. M., & Hoekstra, A. Y. (2016). The effect of inter-annual variability of consumption, production, trade and climate on crop-related green and blue water footprints and inter-regional virtual water trade: A study for China (1978-2008). Water Research, 94, 73–85. https://doi.org/10.1016/j.watres.2016.02.037
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