Non-financial reporting: identifying the role of accounting through bibliometric analysis
DOI:
https://doi.org/10.12775/EiP.2024.012Keywords
accounting, non-financial reporting, corporate social responsibility, management, bibliometricAbstract
Motivation: The subject of financial reporting has been discussed for decades. The concept of non-financial reporting (NFR) arose later, and thus the study of this field began slightly later. This is currently a subject with great research potential. Both the multitude of studies of the scientific community and data obtained from business practice confirm the increase in the importance of non-financial reporting. A review of publications on this subject will indicate the state of this area of research. Particular attention will be paid to the role of NFR from an accounting point of view.
Aim: Evaluation of non-financial reporting as a new area of scientific research using bibliometric analysis of scientific publications indexed in the Web of Science database. Investigating the contribution of scientific communities related to accounting, in the development of this area of research.
Results: The results will allow for assessing the research activity and the stage of development of the research in the field of non-financial reporting. What is the level of interest of accounting-related scientists in this subject? The latest correctly conducted scan of the issue of NFR will reliably summaries the current state of knowledge, providing information about gaps in the literature and the need to carry out new research. It can also be a way to identify new research areas. The bibliometric analysis of non-financial reporting from the accounting point of view will be a new and original contribution to research in this field.
References
Al-Ali Mubarak, N.Y.M., Gorgenyi-Hegyes, E., & Fekete-Farkas, M. (2020). Perceived corporate sustainability practices and performance of small and medium enterprises (SMEs) in Qatar. Polish Journal of Management Studies, 22(1), 26–42. https://doi.org/10.17512/pjms.2020.22.1.02.
Castillo-Vergara, M., Alvarez-Marin, A., & Placencio-Hidalgo, D. (2018). A bibliometric analysis of creativity in the field of business economics. Journal of Business Research, 85, 1–9. https://doi.org/10.1016/j.jbusres.2017.12.011.
Chen, S., Zhang, Y., Dai, W., Qi, S., Tian, W., Gu, X., Chen, X., Yu, W., Tian, J., & Su, D. (2020). Publication trends and hot spots in postoperative cognitive dysfunction research: a 20-year bibliometric analysis. Journal of Clinical Anesthesia, 67, 110012. https://doi.org/10.1016/j.jclinane.2020.110012.
de Souza Vanz, S.A., & Chitto Stumpf, I.R. (2010). Procedures and tools applied to bibliometric studies. Informacao & Sociedade-Estudos, 20(2), 67–75.
Di Vaio, A., Palladino, R., Hassan, R., & Alvino, F. (2020a). Human resources disclosure in the EU Directive 2014/95/EU perspective: a systematic literature review. Journal of Cleaner Production, 257, 120509. https://doi.org/10.1016/j.jclepro.2020.120509.
Di Vaio, A., Syriopoulos, T., Alvino, F., & Palladino, R. (2020b). “Integrated thinking and reporting” towards sustainable business models: a concise bibliometric analysis. Meditari Accountancy Research, 29(4), 691–719. https://doi.org/10.1108/MEDAR-12-2019-0641.
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W.M. (2021). How to conduct a bibliometric analysis: an overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070.
Erkens, M., Paugam, L., & Stolowy, H. (2015). Non-financial information: state of the art and research perspectives based on a bibliometric study. Comptabilite Controle Audit, 21(3), 15–92. https://doi.org/10.3917/cca.213.0015.
Fusco, F., & Ricci, P. (2018). What is the stock of the situation: a bibliometric analysis on social and environmental accounting research in public sector. International Journal of Public Sector Management, 32(1), 21–41. https://doi.org/10.1108/IJPSM-05-2017-0134.
Garrigos-Simon, F., Narangajavana-Kaosiri, Y., & Lengua-Lengua, I. (2018). Tourism and sustainability: a bibliometric and visualization analysis. Sustainability, 10(6), 1976. https://doi.org/10.3390/su10061976.
Grueso Gala, M., & Camisón Zornoza, C. (2022). A bibliometric analysis of the literature on non-financial information reporting: review of the research and network visualization. Management Letters/Cuadernos de Gestión, 22(1), 175–192. https://doi.org/10.5295/cdg.211545mg.
Ha, H.H. (2022). Audit committee characteristics and corporate governance disclosure: evidence from Vietnam listed companies. Cogent Business & Management, 9(1), 2119827. https://doi.org/10.1080/23311975.2022.2119827.
Ivan, R.O., & Pătrînjan, B.I. (2022). The importance of non-financial reporting research: a bibliometric analysis. The USV Annals of Economics and Public Administration, 21(2(34)), 121–130.
Kawacki, M. (2018). Sprawozdanie niefinansowe jako nowy raport na granicy rachunkowości. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 503, 195–206. http://dx.doi.org/10.15611/pn.2018.503.17.
Kostenko, O., Kravchenko, O., Ovcharova, N., Oleksich, Z., & Dmytrenko, A. (2021). Integrated reporting in investment decision-making: bibliometric analysis of scientific landscape. Agricultural and Resource Economics: International Scientific E-Journal, 7(2), 141–159. https://doi.org/10.51599/are.2021.07.02.08.
Mazur, Z., & Orłowska, A. (2018). Jak zaplanować i przeprowadzić systematyczny przegląd literatury. Polskie Forum Psychologiczne, 23(2), 235–251. https://doi.org/10.14656/PFP20180202.
Monteiro, A.P., Aibar-Guzman, B., Garrido-Ruso, M., & Aibar-Guzman, C. (2021). Employee-related disclosure: a bibliometric review. Sustainability, 13(10), 5342. https://doi.org/10.3390/su13105342.
Piersiala, L. (2019). Społeczne oddziaływanie specjalnych stref ekonomicznych w Polsce. Przedsiębiorczość i Zarządzanie, 20(11), 163–174.
Saini, N., Singhania, M., Hasan, M., Yadav, M.P., & Abedin, M.Z. (2022). Non-financial disclosures and sustainable development: a scientometric analysis. Journal of Cleaner Production, 381, 135173. https://doi.org/10.1016/j.jclepro.2022.135173.
Simnett, R., Vanstraelen, A., & Chua, W.F. (2009). Assurance on sustainability reports: an international comparison. Accounting Review, 84(3), 937–967. https://doi.org/10.2308/accr.2009.84.3.937.
Śnieżek, E., Krasodomska, J., & Szadziewska, A. (2018). Informacje niefinansowe w sprawozdawczości biznesowej przedsiębiorstw. Wydawnictwo Nieoczywiste.
Stefanescu, C.A. (2021). Sustainability reporting in the public realm-trends and patterns in knowledge development. Sustainability, 13(8), 4128. https://doi.org/10.3390/su13084128.
Tunger, D., & Wilhelm, J. (2013). The bibliometric community as reflected by its own methodology. Journal of Scientometric Research, 2(2), 92–101. https://doi.org/10.4103/2320-0057.128990.
Turzo, T., Marzi, G., Favino, C., & Terzani, S. (2022). Non-financial reporting research and practice: lessons from the last decade. Journal of Cleaner Production, 345, 131154. https://doi.org/10.1016/j.jclepro.2022.131154.
Tylec, A. (2020). Non-financial reporting in Poland: standards and first experience of companies related to the implementation of directive 2014/95/EU. Scientific Papers of Silesian University of Technology: Organization and Management Series, 144, 573–582. https://doi.org/10.29119/1641-3466.2020.144.47.
WoS. (2023). WoS citation report. Retrieved 03.03.2023 from https://www.webofscience.com/wos/woscc/citation-report.
Zupic, I., & Cater, T. (2015). Bibliometric methods in management and organization. Organizational Research Methods, 18(3), 429–472. https://doi.org/10.1177/1094428114562629.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Patrycja Krawczyk
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
Stats
Number of views and downloads: 183
Number of citations: 0
