While there is a growing global interest in tax revenue research, there has been limited efforts to present a comprehensive overview of progress in this field. Therefore, the current study aims to evaluate the productivity and performance of published works related to tax revenue. The data for the study was sourced from Scopus, which is the largest and most widely recognized database. The publications spanned from 1972 to May 2025. We employed Biblioshiny and VOSviewer to analyze bibliometric content of a total of 1,379 documents. The findings revealed that tax revenue research has kept on rising in the selected years. The most notable sources identified as key journals for publishing foundational research on tax revenue include Public Finance Review, International Tax and Public Finance, Public Budgeting and Finance, and the Journal of Tax Reform. The findings from the co-occurrence analysis highlight six significant clusters that are crucial in shaping our understanding of the main issues within the field. Each cluster encompasses a set of interconnected themes or topics that provide insights into current trends and future directions of tax revenue research. The clusters identified included: taxation and economic development, taxation and sustainability, taxation and fiscal policy, taxation and health, tax administration and taxation and local government. The country collaboration network highlighted that there is limited connection among international researchers, with partnership restricted to some areas of the globe. Tax revenue and sustainability, along with health taxes and tax reform, are anticipated to be at the core of shaping the future trajectory of research in the area. This research is essential for guiding future studies, shaping tax policy decisions, and enhancing tax administration practices, which will ultimately result in more efficient and equitable tax systems.

The adverse effects of climate change across the globe have brought environmental accounting issues to the forefront of academic and policy discussions. Although a growing number of empirical studies have explored various aspects of environmental accounting, limited efforts have been made to provide a holistic overview of the field. This study addresses that gap by conducting a bibliometric analysis of 1253 documents published over the last fifty years, retrieved from the Scopus database. Utilizing Biblioshiny and VOSviewer to visualize the intellectual and thematic structure of environmental accounting research. Besides key insights on the rising publication volume and the identification of influential authors, sources, and institutions, the analysis of co-occurrence and thematic mapping uncovered eight interconnected key research themes. These themes collectively outline the scope and progression of the field: Corporate Environmental Accounting and Reporting, Emissions, Pollution, and Climate Impacts, Ecosystem Services and Natural Resource Valuation, Energy Consumption and Environmental Efficiency, Human and Social Dimensions of Sustainability, Policy, Governance, and Institutional Frameworks, Environmental Economics and Sustainable Development, and Scientific Communication and Knowledge Management. These clusters illustrate the transition from firm-level responsibility to broader socio-ecological and policy issues, emphasizing practical applications for sustainable governance and decision-making. The paper introduces a knowledge framework and proposes future research directions to guide upcoming studies and influence policy in environmental accounting.

Purpose: This study examines how green banking practices, specifically policies, employee engagement, customer participation, and daily operations, influence the competitive advantage of a bank in a developing economy context. Context: The research is situated within Ethiopia’s banking sector, operating under the country’s Climate-Resilient Green Economy Strategy and amid an increasingly competitive financial services landscape, providing a unique lens for assessing how emerging-economy banks translate sustainability imperatives into strategic advantages. Methods: Data were collected from 272 employees across 29 branches of the Commercial Bank of Ethiopia in Hawassa district using a structured questionnaire. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze the relationships between green banking practices and competitive performance. Results: The findings demonstrate that green banking practices significantly enhance competitive advantage, explaining 42.5% of the variance in competitive performance. Green policies (β=0.263, p<0.001) and employee-related practices (β=0.267, p<0.001) exhibited the strongest effects, followed by customer-related practices (β=0.179, p<0.05). However, daily operational practices showed no significant direct effect on competitive performance. Practical Value: The study offers actionable insights for the bank managers, regulators, and policymakers. It underscores the need for the bank to embed green practices into core strategies, particularly through policy frameworks and employee engagement. For regulators, the findings suggest that creating an enabling environment through supportive national policies strengthens the banks’ capacity to adopt green practices. The research also guides stakeholders, including customers, SMEs, international agencies, and fintech providers, on leveraging sustainable banking for mutual benefit.