GLOBAL RESEARCH TRENDS OF INTEGRATED REPORTING WITH NETWORK MAP TECHNIQUE ANALYSIS

Abstract

In this study, a systematic analysis of the global trends of the studies carried out between 1988‒2021 on integrated reporting, which is a non-financial reporting tool that focuses on the process evolving from the shareholder approach to the stakeholder approach and the concept of value creation, which is jointly focused on corporate governance and reporting and visualization is performed. It is thought that bibliometric analysis of academic studies in the field of integrated reporting will make important contributions in terms of revealing which concepts are discussed in the literature and which relationship dimension. For this purpose, the data obtained from the Web of Science Core Collection Database were analyzed with the VOSviewer software. In the database, 462 studies were reached in the date range determined by the keyword “integrated reporting” in the title category. A systematic bibliometric analysis was conducted that included different variables such as citation counts, leading authors, organizations, keywords, and countries where the articles were written. According to the findings from the analysis, the three most influential journals for integrated reporting research are Meditari Accountancy Research, Journal of Intellectual Capital, and Sustainability. The vast majority of studies were published in the English language. The three most published authors are Raimo Nicola, Vitolla Filippo and Dumay John. The most influential institutions are Bucharest University of Economic Studies, Lum Jean Monnet University and Macquarie University. The findings will help researchers in the field understand the overall trend, relevance and performance of variables in globally integrated reporting research, and will provide guidelines for further research