Abstract

Unequal economic growth shapes food systems. Nutrition problems incorporate inappropriate practices, so nutrition education is key to empowering consumers to choose healthy foods. However, increasing the accessibility of healthy diets is related to reducing the cost of nutritious foods. The accounting management of healthy nutrition should allow for optimal global decision-making. The evolution of scientific production and global research trends on this topic between 1968 and 2019 have been studied. Statistical and mathematical methods have been applied to 1738 documents from the Scopus database. The results provided data on the agents that participate in the development of the theme. Data reveal an exponential trend, especially in the previous decade, with more than 50% of scientific production. Future lines of research have been identified: investment in health systems; green label education; early impact of food insecurity; WIC (Women, Infants, and Children) nutrition education; food waste audit; and ecological footprint of food. The central contribution of the study has been to detect the main future directions of research, providing critical points that will allow us to identify the themes of future publications, in addition to providing an instrument for decision-making carried out by the research funding sponsors.

Highlights

  • In 2019, two billion people globally did not have routine, regular access to safe, nutritious food in sufficient quantities [1]

  • The aim is to show a vision of the development of research related to management accounting for healthy nutrition education

  • After reviewing the literature on management accounting for healthy nutritional education, along with a detailed examination of the latest analyses being carried out by the main drivers of this topic and an analysis of the keywords and their current trends, we identified the different future directions that this field of research may develop

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Summary

Introduction

In 2019, two billion people globally did not have routine, regular access to safe, nutritious food in sufficient quantities [1]. This condition of food insecurity, in which people lack safe access to a sufficient amount of food for their development, health and daily activity, is mainly driven by the lack of food availability, lack of purchasing power, poor distribution and improper use of food [2,3]. With the development of food systems (production, collection, storage, transportation, transformation and distribution of food), it is possible to improve people’s diet and health, in addition to decreasing the impact on natural resources. Nutrition education is key to training consumers in making healthy food choices [7]

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