Accounting-based performance indicators for sustainable rural development: A bibliometric review

The present study maps the international literature through bibliometric analysis with the aim of investigating the use of accounting-based and financial performance indicators in the context of sustainable agricultural development. The metadata search was conducted in the Scopus database and yielded 648 publications. Analysis was performed using VOSviewer, applying keyword co-occurrence techniques (network, overlay, and density visualizations), as well as collaboration analysis at the country level. The results indicate a strong increase in publications, particularly during the period 2018 to 2025, and pronounced interdisciplinarity in the field, with Environmental Science and Agricultural/Biological Sciences playing a dominant role. Keyword mapping identified four main thematic pillars: (a) economic and energy efficiency in relation to the Sustainable Development Goals (SDGs), (b) sustainable agricultural practices and value chains, (c) financial performance and organizational sustainability from a stakeholder perspective, and (d) performance management tools (KPIs/benchmarking) and decision-making. Collaboration analysis showed the international character of the research field, as polycentric networks were observed. Overall, the study provides an overview of the main thematic directions and emerging trends in literature linking sustainability with measurable performance indicators. Key words: Accounting-based indicators, financial performance, sustainable rural development, bibliometric analysis, Scopus, VOSviewer, performance measurement, Key Performance Indicators (KPIs), Sustainable Development Goals (SDGs).