ABSTRACT
This chapter presents systematic literature review on previous studies on socio-economic and environmental impact accounting and discusses the main findings in terms of the state-of-the-art in accounting and reporting practices for megaprojects and sustainable infrastructure and missing topics. This chapter aims to look for and point out 1) the main authors, journals and countries contributing to megaprojects and sustainable infrastructure projects in the business and accounting area, 2) the main research area of accounting studies within the mega-projects and sustainable infrastructure field, and 3) the current research gaps and future research trends for accounting studies toward the development of a sustainable infrastructure projects’ management. The literature review analyzed, adopting the PRISMA framework, 151 scientific contributions (out of 323 initial selected works) in the business subject area related to accounting practices for megaprojects. Cluster analysis on the keyword co-occurrence network revealed five main clusters including 1) project management, 2) governance, 3) decision-making, 4) economic and social impacts, and 5) risk assessment.
