経営情報と意思決定科学ジャーナル

1532-5806

抽象的な

Assessing the Trend of the Research on Integrated Reporting: A Bibliometric Review

Mona Othman, Norida Basnan

Integrated reporting is an innovative reporting medium that overcomes the limitations of financial reporting. Trend studies using a bibliometric approach are relatively scarce despite the growing interest in integrated reporting. This study addressed this limitation by exploring the essential publications on integrated reporting broadly using the bibliometric approach. Therefore, this article aimed to analyze and report published documents on integrated reporting based on the Scopus database. A total of 358 related documents were extracted and analyzed for this purpose in November 2020. This article reports on research productivity, documents, subject area, most active source title, country distribution of publications, most active institutions, authorship, keywords, and network analysis of citations. The findings found an increase in integrated reporting research, particularly from 2013 to 2020. Various studies on integrated reporting involving multi-author collaboration were conducted by 120 authors from 59 countries and 160 institutions.

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