Integrated Reporting in Research – Bibliometric Analysis Cover Image

Raportowanie zintegrowane w badaniach naukowych – analiza bibliometryczna
Integrated Reporting in Research – Bibliometric Analysis

Author(s): Ewa Różańska, Łukasz Matuszak
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: integrated reporting; corporate reporting; bibliometric analysis; HistCite

Summary/Abstract: Purpose – To assess the integrated reporting concept as a new field of research in accounting using the bibliometric analysis of scientific publications indexed in the Web of Science in the years 1945–2017. Design/methodology/approach – The study used such methods of bibliometric as publication quantity analysis and citation analysis and was supplemented with HistCite program, which is a tool dedicated to this type of analysis. Findings – The analysis allowed us to assess the research activity and development phase of research in the area of integrated reporting, and to identify publications that are crucial for this research area. Bibliometric analysis results confirm that integrated reporting is a new and very rapidly expanding research area in accounting. Originality/value – The study on integrated reporting based on the presented methodology is, to the best of our knowledge, the first research of this type in Poland. The methodological rigor in the literature research in the area of integrated reporting used by authors, affects the quality of findings and further should contribute to the correctness of hypotheses development or interpretation of empirical researches undertaken in this area. The study’s limitation is, among others, the fact that the study covers only one database.

  • Issue Year: 2017
  • Issue No: 88 (1)
  • Page Range: 383-394
  • Page Count: 12
  • Language: Polish