Introduction.

Currently, the environmental impact is more evident and perceptible to our senses; changes in different ecosystems show the urgent need for articulating plans, programs, and policies among the States, companies, and citizens; furthermore, information systems which allow managing such plans and programs are required. Environmental accounting from its holistic dimension becomes a facilitator axis for identification, registry, and control of all foreseen actions in order to alleviate the environmental impact.

Objective.

The objective of this study was to carry out a bibliographic analysis and revision on advances and tendencies of environmental accounting from the scientific production in category "Accounting" of Elsevier's AJSC Codes.

Materials and methods.

In documentary and bibliographic revision Scopus (Elsevier) database, 332 documents published with the key word environmental accounting were identified.

Results.

Later, documents (quote-types) and authors per country were grouped; they were ordered from more frequency to less frequency. As a result, it was obtained that scientific production in the period 19962015 with the key word environmental accounting was equivalent to only 0.6 % of the number of documents published in the category Accounting.

Conclusion.

Consequently, changes resulting in global economy as well as the introduction of new accounting norms have displaced the interest of accounting researchers on the environmental field, which is reflected on the few scientific production on the issue; additionally, Latin America represents only 6.3 % of the total of analyzed documents.