Literature Review on Strategic Management Accounting and Sustainable Development

This article aims to evaluate research trends on the relationship between strategic management accounting and sustainable development in businesses based on documents in the Openalex database in the period from 2006–2023. Research results show that there have been a total of 102 articles on strategic management accounting and sustainable development in businesses indexed in Openalex from 2006 to 2023. Regarding the number of publications, since 2019, the number of articles has increased significantly, and 2020 is the year with the highest number of publications with 18 articles. Regarding frequently mentioned content, the keyword "business" is the keyword that appears the most with 95 appearances, the keyword "accounting" appears the second most with 63 appearances. Regarding the most influential author, author Yanuar Ramadhan is the author with the most publications with 4 publications, and is also the author who has collaborative relationships with many other authors. The United Kingdom is the country with the most articles with a total of 7 articles, a total of 293 citations, and is also the country with the strongest author links. Finally, the keyword analysis identified a variety of content that will be important research points for future research.