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What do we know about zakat literature? A bibliometric review

Muneer M. Alshater (Faculty of Business, Middle East University, Amman, Jordan)
Ram Al Jaffri Saad (Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Sintok, Malaysia)
Norazlina Abd. Wahab (Islamic Business School, Universiti Utara Malaysia, Sintok, Malaysia)
Irum Saba (Center for Excellence in Islamic Finance, Institute of Business Administration, Karachi, Pakistan)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 10 June 2021

Issue publication date: 13 July 2021

794

Abstract

Purpose

This paper aims to develop a meaningful single-source reference for Islamic economics and finance scholars concerning zakat intellectual structure published in journals indexed by the Scopus database.

Design/methodology/approach

The bibliometric method is used to describe and analyze the evolution of publication structure and its various co-relations such as co-citation, co-authorship and bibliographical coupling.

Findings

The authors discuss the influential and conceptual aspects of the published literature on zakat. An interesting finding is that few papers have received more than 50 citations. The analysis revealed that the Journal of Islamic Accounting and Business Research is the most cited source. Nevertheless, the list of the eight most cited papers reflects that research in this field is still dearth. Further, the authors find that zakat is discussed within the context of religion, its institutional framework, its role to eradicate poverty and distribution management of zakat. The authors also identify and present 14 research directions that will further stimulate scholarly work in the zakat field.

Research limitations/implications

The study confines on English papers and reviews published in journals indexed by the Scopus database only; hence, the study is representative of the moderate and high-quality papers published in this area of knowledge.

Practical implications

Researchers envision that this bibliometric study will complement meta-analysis and qualitative structured literature reviews as a method of reviewing and evaluating the scientific literature of this study area; thus, this may help researchers for futuristic research directions.

Originality/value

To the best of the authors’ knowledge, this paper is the first to tackle the zakat area from a bibliometric aspect. The authors believe that this will help scholars and researchers to stand on firm bases regarding the scientific development of this area of study.

Keywords

Citation

Alshater, M.M., Saad, R.A.J., Abd. Wahab, N. and Saba, I. (2021), "What do we know about zakat literature? A bibliometric review", Journal of Islamic Accounting and Business Research, Vol. 12 No. 4, pp. 544-563. https://doi.org/10.1108/JIABR-07-2020-0208

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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