Journal Article

CFO (Chief Financial Officer) Research: A Systematic Review Using the Bibliometric Toolbox

Naaz, Ishrat, Al-Absy, Mujeeb Saif Mohsen, Akhter, Javaid, Rashid, Umra, Tabash, Mosab I., Abdullah, Mohd

2024

Overview

The chief financial officer (CFO) is a crucial executive position in an organisation, responsible for overseeing the financial operations and strategy of the company. Despite rising interest among academics and practitioners, the literature corpus on CFO research remains largely fragmented, which warrants the unpacking of the underlying intellectual knowledge structure of the domain. In response, this study aims to provide a concise overview of the trends and science relating to CFO research, comprehend potential gaps in the literature, and highlight crucial future research pathways. A quantitative bibliometric overview of 669 research articles from 1982 to 2022 provides a spectrum of intellectual clout that helps decipher performance trends and delineates six significant clusters of knowledge in CFO research. We selectively discuss the empirical findings and theoretical and conceptual advancements within each cluster. This study offers recommendations for future research, emphasising the growing role of CFOs in leadership and addressing the fragmentation in current research. The findings and contributions of this study could further elevate CFOs’ importance in the C-suite.

• Publisher: MDPI AG
• Subject: Bibliographic coupling / Bibliometrics / Chief executive officers / Chief financial officers / Content analysis / Decision making / Financial statements / Forecasts and trends / Graham, John R / Innovations / Knowledge / Liu Yin / Planning / Systematic review / Trends