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Article
Publication date: 28 May 2024

Godfred Matthew Yaw Owusu and Charles Ofori-Owusu

In the accounting field, sustainability accounting (SA) has evolved as a valuable tool that links improvements in environmental, social and governance issues to financial…

Abstract

Purpose

In the accounting field, sustainability accounting (SA) has evolved as a valuable tool that links improvements in environmental, social and governance issues to financial performance. This study aims to examine the structure and evolution of SA research, map the state of knowledge and analyse the literature trends and gaps.

Design/methodology/approach

The study adopts a bibliometric review technique with data sourced from the Scopus database. A total of 7,049 extant literature spanning from 1982 to 2022 was analysed using the VOSviewer software.

Findings

The authors find a significant growth in the number of publications on SA research, primarily driven by collaboration among researchers from Europe and America. The analysis highlights emerging themes, structure and discusses in detail the changing phases of SA research over the past four decades while highlighting key events that have impacted the development of SA research. Furthermore, the dominant theories used by extant studies are discussed and potential avenues for future research are provided. The authors draw the attention of the research community to the dominant authors, the most cited articles, prominent publication outlets and countries advancing research in this field.

Originality/value

This study advances knowledge on SA research by providing a retrospective assessment of the state of knowledge in the field while highlighting avenues for future research.

Details

Meditari Accountancy Research, vol. 32 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 20 July 2023

Godfred Matthew Yaw Owusu, Theodora Aba Abekah Koomson and George Nana Agyekum Donkor

This paper aims to review corporate fraud, as a concept, and the emerging research trends in corporate fraud research from 1957 to 2022 using bibliometric analysis techniques.

Abstract

Purpose

This paper aims to review corporate fraud, as a concept, and the emerging research trends in corporate fraud research from 1957 to 2022 using bibliometric analysis techniques.

Design/methodology/approach

A total of 7,750 publications from the Scopus database were first assessed using performance analysis to explore the descriptive nature of the bibliographic data, and subsequently, citation, co-citation, co-occurrence and bibliographic coupling analyses were conducted using the VOSviewer software.

Findings

The results indicate there has been increasing growth in fraud research over the years, especially since the global corporate scandals of 2008. Although fraud is a global issue, the results suggest that most extant studies originate from developed economies, with a high level of collaboration amongst scholars in these countries. In addition, the co-occurrence analysis indicates that research into corporate fraud has largely focused on its determinants and corruption. The determinants identified are further clustered in the paper as individual, organizational and national-level factors.

Practical implications

The findings should inform practitioners and policymakers of the state of knowledge on corporate fraud which could be useful in developing strategies and policies to mitigate its occurrence.

Social implications

The study points to the need for research collaborations among scholars in developing economies to increase investigations into the occurrences of fraud.

Originality/value

To the best of the authors’ knowledge, this is the first study to holistically assess the intellectual structure of corporate fraud studies from its inception and the trends over time.

Details

Journal of Financial Crime, vol. 31 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 17 May 2024

Rockson Mintah, Godfred Matthew Yaw Owusu, Rita Amoah-Bekoe and Gorkel Obro-Adibo

This paper reviews scholarly literature on electronic banking (EB) research over a three-decade period. The focus of this review is to evaluate the intellectual structure and…

129

Abstract

Purpose

This paper reviews scholarly literature on electronic banking (EB) research over a three-decade period. The focus of this review is to evaluate the intellectual structure and trends and unearth new areas in the research domain of EB.

Design/methodology/approach

Drawing data from the Scopus database, a bibliometric analysis was performed on 2,391 research articles published in the EB domain. The articles were examined and synthesized through volume analysis, citation analysis, authorship analysis and the level of collaboration, co-citation analysis and keyword co-occurrence analysis. A well-known bibliometric tool, VOSviewer, was used to create and analyse various bibliometric maps, networks and tables.

Findings

This study uncovers the temporal and spatial trends of publications on EB, the most influential documents, authors, productive publication outlets, countries in the domain, the status of collaboration and the major themes that have been studied in the literature. The publication trail over the years has been gauged using overlay visualization.

Practical implications

This paper highlights new concepts that have emerged in EB over the past three decades and suggests future avenues for research in this area.

Originality/value

Research in the domain of EB is empirical, with only a handful of studies being literature reviews. This is the first-of-its-kind study that aims to trace the development of electronic banking over the past 29 years, from 1994 to 2022, through bibliometric analysis and network visualization.

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-2323

Keywords

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