A bibliometric analysis and visualization using VOSviewer in the integrated reporting research trends

• Published in: AIP conference proceedings Vol. 2765; no. 1
• Main Authors: Ulupui, I. Gusti Ketut Agung, Gurendrawati, Etty, Armeliza, Diah, Murdayanti, Yunika
• Format: Journal Article Conference Proceeding
• Language: English
• Published: Melville American Institute of Physics 27.10.2023
• Subjects: Accountability; Bibliometrics; Organizations; Trends
• ISSN: 0094-243X; 1551-7616
• DOI: 10.1063/5.0154922

This study aims to capture the trends of integrated reporting research as an accounting disclosure tool. The need for integrated reporting in realizing accountability in an integrated manner is carried out by combining many reports. The demand for integrated reporting is met by merging many reports to achieve accountability in a holistic manner. Moreover, integrated reporting is still a relatively new phenomena and research topic. To perform the comprehension of the active authors, organizations, and journals, an in-depth bibliometric study utilizing the ’VOSviewer’ program is used to evaluate and illustrate the Integrated Reporting research’s knowledge map. The goal of this study was to compile the scientific literature on "Integrated Reporting" in order to discover trends. The Scopus database yielded 200 articles, exported in RIS format and analyzed with VOSviewer. This analysis reveals that keyword co-occurrence is separated into nine clusters, each with 44 keywords. The greatest number of citations for integrated reporting was 254, according to the results. Sustainability was the most active journal in this field of study (Switzerland). Accounting and corporate governance, Macquarie University, Ryde, Australia, was one of the leading organizations involved in Integrated Reporting research. C. de Villiers was the most active author who had made significant contributions. However, given this subject’s infancy as a research topic and its recent rise, academics and institutions in a variety of countries are likely to concentrate their efforts on increasing and expanding research in this area.