Mapping internet financial reporting: a bibliometric review

Internet financial reporting (IFR) has become the center of discussion among practitioners and researchers as the global economy is undergoing a rapid digital transformation, which structures the new concepts in how businesses operate and interact with their stakeholders. Despite the rapid transform...

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Main Authors: Bosi, Mathew Kevin, Lajuni, Nelson, Ali Khan, Mohd. Noor Azli
Format: Article
Language:English
Published: HRMARS 2021
Subjects:
Online Access:http://eprints.utm.my/96907/1/MohdNoorAzli2021_MappingInternetFinancialReporting.pdf
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author Bosi, Mathew Kevin
Lajuni, Nelson
Ali Khan, Mohd. Noor Azli
author_facet Bosi, Mathew Kevin
Lajuni, Nelson
Ali Khan, Mohd. Noor Azli
author_sort Bosi, Mathew Kevin
collection ePrints
description Internet financial reporting (IFR) has become the center of discussion among practitioners and researchers as the global economy is undergoing a rapid digital transformation, which structures the new concepts in how businesses operate and interact with their stakeholders. Despite the rapid transformation, studies concerning the bibliometric review on IFR are still considered scarce in this so-called "digital era". Thus, the objective of this study is to perform bibliometric analysis on scientific literature published in the field of IFR, particularly from the years 1998 to 2020. The Scopus database was used to gather all the related literature on IFR. Apart from employing SPSS and Microsoft Excel software, we also utilize Publish or Perish software to integrate the data and perform simple analysis before using VOSviewer to perform data visualization. Publication growth, the productivity of research, and citation analysis were reported via standard bibliometric analysis. A total of 96 documents were retrieved based on the keyword search results. The study reveals that the vast majority of articles were written in English and published in journals and conferences. Most of these articles were in the business, management, and accounting fields. The findings of the study also point to future research, whereby the search query should be expanded to other accessible databases, including but not limited to the Web of Science, Google Scholar, and Dimensions, which would possibly contribute to more invaluable results.
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spelling utm.eprints-969072022-09-04T04:22:08Z http://eprints.utm.my/96907/ Mapping internet financial reporting: a bibliometric review Bosi, Mathew Kevin Lajuni, Nelson Ali Khan, Mohd. Noor Azli HB Economic Theory HD Industries. Land use. Labor HG Finance Internet financial reporting (IFR) has become the center of discussion among practitioners and researchers as the global economy is undergoing a rapid digital transformation, which structures the new concepts in how businesses operate and interact with their stakeholders. Despite the rapid transformation, studies concerning the bibliometric review on IFR are still considered scarce in this so-called "digital era". Thus, the objective of this study is to perform bibliometric analysis on scientific literature published in the field of IFR, particularly from the years 1998 to 2020. The Scopus database was used to gather all the related literature on IFR. Apart from employing SPSS and Microsoft Excel software, we also utilize Publish or Perish software to integrate the data and perform simple analysis before using VOSviewer to perform data visualization. Publication growth, the productivity of research, and citation analysis were reported via standard bibliometric analysis. A total of 96 documents were retrieved based on the keyword search results. The study reveals that the vast majority of articles were written in English and published in journals and conferences. Most of these articles were in the business, management, and accounting fields. The findings of the study also point to future research, whereby the search query should be expanded to other accessible databases, including but not limited to the Web of Science, Google Scholar, and Dimensions, which would possibly contribute to more invaluable results. HRMARS 2021 Article PeerReviewed application/pdf en http://eprints.utm.my/96907/1/MohdNoorAzli2021_MappingInternetFinancialReporting.pdf Bosi, Mathew Kevin and Lajuni, Nelson and Ali Khan, Mohd. Noor Azli (2021) Mapping internet financial reporting: a bibliometric review. International Journal of Academic Research in Accounting, Finance and Management Sciences, 11 (3). pp. 813-827. ISSN 2225-8329 http://dx.doi.org/10.6007/IJARAFMS/v11-i3/11526 DOI:10.6007/IJARAFMS/v11-i3/11526
spellingShingle HB Economic Theory
HD Industries. Land use. Labor
HG Finance
Bosi, Mathew Kevin
Lajuni, Nelson
Ali Khan, Mohd. Noor Azli
Mapping internet financial reporting: a bibliometric review
title Mapping internet financial reporting: a bibliometric review
title_full Mapping internet financial reporting: a bibliometric review
title_fullStr Mapping internet financial reporting: a bibliometric review
title_full_unstemmed Mapping internet financial reporting: a bibliometric review
title_short Mapping internet financial reporting: a bibliometric review
title_sort mapping internet financial reporting a bibliometric review
topic HB Economic Theory
HD Industries. Land use. Labor
HG Finance
url http://eprints.utm.my/96907/1/MohdNoorAzli2021_MappingInternetFinancialReporting.pdf
work_keys_str_mv AT bosimathewkevin mappinginternetfinancialreportingabibliometricreview
AT lajuninelson mappinginternetfinancialreportingabibliometricreview
AT alikhanmohdnoorazli mappinginternetfinancialreportingabibliometricreview