Towards concise reporting through integrated reporting: a bibliometric review

IF 3.5 Q1 BUSINESS, FINANCE Meditari Accountancy Research Pub Date : 2023-08-24 DOI:10.1108/medar-10-2021-1470

Abdallah A. S. Fayad, Arifatul Husna Binti Mohd Ariff, Sue Chern Ooi, Aidi Ahmi, Saleh F. A. Khatib

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Abstract

Purpose This paper aims to systematically analyse the publications in the field of integrated reporting (IR) and to present an overview of the current publication trends in IR based on the data obtained from the Scopus database. Design/methodology/approach Selected bibliometric indicators and bibliometrix R-packages are used in examining metrics like annual publication trends, authors with the most produced work, papers that are often cited, top productive countries, top productive affiliations, frequently mentioned journals, frequently mentioned keywords, analysis of co-citation, analysis of collaboration and analysis of co-word. Findings The findings from the bibliometric review indicated that the trend of IR literature had increased from 2017 to 2020, specifically from 2017 to 2019. The findings also indicated that several publications on IR entailed several authors’ collaboration and were published in various languages. Moreover, around 148 institution-affiliated researchers from 40 institutions in 20 countries contributed to the IR publication. Research limitations/implications This paper offers a comprehensive overview of the current development in IR. It is useful to help emerging scholars identify and understand current trends in IR based on different countries, authors and languages. Originality/value This paper contributes to the literature on IR by highlighting the trends of IR publications from the Scopus database using bibliometric analysis.

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通过综合报告走向简洁的报告:文献计量学回顾

本文旨在系统地分析综合报告(IR)领域的出版物，并根据从Scopus数据库中获得的数据，概述当前IR领域的出版物趋势。设计/方法/方法选定的文献计量指标和bibliometrix r包用于检查指标，如年度出版趋势，发表作品最多的作者，经常被引用的论文，最具生产力的国家，最具生产力的附属机构，经常被提及的期刊，经常被提及的关键词，共引分析，合作分析和共用词分析。文献计量学综述的结果表明，从2017年到2020年，特别是从2017年到2019年，IR文献的趋势有所增加。调查结果还表明，若干关于国际关系的出版物由若干作者合作出版，并以各种语言出版。此外，来自20个国家40个研究所的约148名机构附属研究人员为IR出版物做出了贡献。研究的局限性/意义本文对当前IR的发展进行了全面的概述。它有助于新兴学者识别和理解基于不同国家、作者和语言的国际关系的当前趋势。原创性/价值本文通过使用文献计量学分析突出了Scopus数据库中IR出版物的趋势，从而为IR文献做出了贡献。

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来源期刊

Meditari Accountancy Research BUSINESS, FINANCE-

CiteScore

7.80

自引率

14.30%

发文量

期刊介绍： Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.