Accounting in Non-Profit Organizations (NPOs): Insights from Bibliometric Analysis
Accounting in Non-Profit Organizations (NPOs): Insights from Bibliometric Analysis

Summary/Abstract: This study explores the literature on accounting in non-profit organizations (NPOs) using a bibliometric method to describe and analyse the evolution of publication structures. A total of 87 relevant documents published from 1980 to 2024 were examined. Data were processed and visualized using Biblioshiny (R Studio), VOSviewer, and Microsoft Excel. The findings indicate that research on NPO accounting has progressed through distinct phases: An initial period of slow development, a phase of rapid growth, a peak period, and subsequent fluctuations, while consistently maintaining academic relevance. Notably, the most influential journals in this field are Accounting, Auditing and Accountability and Voluntas. The most cited article, authored by Lecy and Van Slyke (2013), has received 172 citations. Future study directions highlight the transformative potential of emerging technologies such as blockchain and artificial intelligence (AI), the increasing demand for transparency in financial reporting, and strategies to strengthen stakeholder engagement. Moreover, sustainability and integrated reporting are identified as critical areas for further exploration. This study provides a comprehensive bibliometric analysis of NPO accounting trend, offering valuable insights into the contributions of leading journals, articles, and authors in this field.

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