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A Co-Citation and Co-Word Analysis of Islamic Accounting and Accounting Research
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A Co-Citation and Co-Word Analysis of Islamic Accounting and Accounting Research
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Journal Article
A Co-Citation and Co-Word Analysis of Islamic Accounting and Accounting Research
2024
Overview
Introduction:The study of conventional accounting has been a cornerstone in both academic research and practical business applications for many years. It provides a comprehensive framework for financial reporting, decision-making, and regulatory compliance, which is universally recognized and applied across various industries globally. This widespread adoption is attributed to its well-established principles, which have been refined and tested over time, making it a reliable foundation for managing financial affairs. Purpose:This article aims to provide the intellectual structure and evolution of Islamic Accounting and Accounting Research themes. Methodology:The authors utilized co-citation and co-word analysis to select 413 Islamic Accounting and Accounting from the Scopus database. The timeframe of the research encompasses articles published from 2010 through January 2024. Findings:The research findings can be concluded, firstly, countries that have a great interest in Islamic Accounting and Accounting include Malaysia, Indonesia, and the United Kingdom. New themes for future research directions by means of co-citation and joint word analysis are suggested. Prospects in Islamic accounting and accounting include 'technology and automation', 'big data', and 'regulatory reform', and 'nuclear fuel accounting'.
Publisher
Universitas Ahmad Dahlan
Subject
