作者
Ana Isabel Lopes, Daniela Penela
发表日期
2022/11/23
期刊
Meditari Accountancy Research
卷号
30
期号
6
页码范围
1514-1542
出版商
Emerald Publishing Limited
简介
Purpose
The purpose of this paper is to provide the first assessment of the integrated reporting (IR) stream using a broad sample of publications separated into research scopes (accounting and non-core accounting journals) and using a longitudinal perspective. This study proposes to identify its main contributors, evidencing both individual and collaborative work.
Design/methodology/approach
Bibliometric tools supported by a milestone approach to IR history were used to address the first two research questions on the growth of this stream per scope. Density maps on keyword co-occurrence provided insights into the third question aimed at assessing differences in the scopes’ research topics. The number of publications, citation-based metrics and network analysis based on co-authorship allowed us to answer the last question regarding the top contributors.
Findings
The results endorse the acknowledged interest in …
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