A Co-Citation and Co-Word Analysis of Islamic Accounting and Accounting Research

Authors

  • Priyono Puji Prasetyo Priyono Program Studi Perbankan Syariah, Fakultas Agama Islam, Universitas Ahmad Dahlan
  • Khusnul Hidayah Universitas Ahmad Dahlan
  • Rina Tushofiah Wahyudi Universitas Ahmad Dahlan
  • Andika Prasetia Wahyudi Universitas Ahmad Dahlan
  • Vrisas Meri Setiawan Wahyudi Universitas Ahmad Dahlan
  • Dimas Arya Pramono Wahyudi Universitas Ahmad Dahlan

DOI:

https://doi.org/10.12928/ijiefb.v7i1.10391

Keywords:

A Co-Citation; Co-Word Analysis; Islamic Accounting; Accounting Research

Abstract

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'.

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Published

2024-06-30

Issue

Vol. 7 No. 1 (2024)

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Articles

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