Table 1 Description of labels employed... | Emerald Publishing

Table 1

Description of labels employed in the skimming phase

Label	Description	Example
Coherent	The abstract of the paper fits with the scope of the research	Feger, C. & Mermet, L. (2017). A blueprint towards accounting for the management of ecosystems, Accounting, Auditing and Accountability Journal, 30(7), 1511–1536
No accounting	The abstract does not explicitly reference an accounting topic such as controlling, accountability, reporting or valuation	Russel, C. & Downs, C. T. (2012). Effect of land use on anuran species composition in north-eastern KwaZulu-Natal, South Africa, Applied Geography, 35(1–2), 247–256
Out of scope	Accounting is not used in an economic/business sense, but rather in a naturalistic one (e.g. number of trees in an area)	Groeneveld, R. A. (2010). Species-specific spatial characteristics in reserve site selection, Ecological Economics, 69(12), 2307–2314
Broad focus on sustainability	Biodiversity and ecosystems are not central topics, but they are cited as part of broader sustainability issues	Qian, W., Tilt, C. & Belal, A. (2021). Social and environmental accounting in developing countries: contextual challenges and insights, Accounting, Auditing and Accountability Journal, 34(5), 1021–1050

Label	Description	Example
Coherent	The abstract of the paper fits with the scope of the research	Feger, C. & Mermet, L. (2017). A blueprint towards accounting for the management of ecosystems, Accounting, Auditing and Accountability Journal, 30(7), 1511–1536
No accounting	The abstract does not explicitly reference an accounting topic such as controlling, accountability, reporting or valuation	Russel, C. & Downs, C. T. (2012). Effect of land use on anuran species composition in north-eastern KwaZulu-Natal, South Africa, Applied Geography, 35(1–2), 247–256
Out of scope	Accounting is not used in an economic/business sense, but rather in a naturalistic one (e.g. number of trees in an area)	Groeneveld, R. A. (2010). Species-specific spatial characteristics in reserve site selection, Ecological Economics, 69(12), 2307–2314
Broad focus on sustainability	Biodiversity and ecosystems are not central topics, but they are cited as part of broader sustainability issues	Qian, W., Tilt, C. & Belal, A. (2021). Social and environmental accounting in developing countries: contextual challenges and insights, Accounting, Auditing and Accountability Journal, 34(5), 1021–1050

Source(s): Authors’ own work