Інтегрована звітність підприємств: бібліометричний аналіз

Abstract

The development of approaches to understanding integrated reporting and the identification of the scientific landscape in this area are becoming increasingly important, as the requirements and requests for information from stakeholders are constantly growing. The article contains a bibliometric content analysis of scientific publications on the topic of integrated reporting. The selection of information for bibliometric analysis was carried out in the two most authoritative scientometric databases Scopus and Web of Science on the keyword “integrated reporting” (integrated reporting) during the period 1990-2020. The study identified 308 and 393 publications in the Scopus and Web of Science databases, respectively. It was established that the databases from the total number of publications are dominated by articles 213 (69.2 %) and 300 (66.1 %), respectively. The interest among scientists on this topic is growing, as the number of publications has been increasing in recent years. Since 2014, there has been a sharp increase in published works on this topic. This is primarily due to the fact that in 2014, at the plenary session of the XIX World Congress of Accountants, the International Council on Integrated Reporting approved the gradual adoption of the International Framework for Integrated Reporting over the next three years, which sparked public debate. The using of VOSviewer software allowed to build and visualize bibliometric maps. The bibliometric maps made it possible to identify the most commonly used keywords (reporting, integrated report, information disclosure) and authors in the studied articles (W. Maroun, C. De Villiers, J. Dumay), which form individual scientific schools. This study reflects trends in integrated reporting and provides scientists with guidance for further scientific development. In particular, this study helps create a conceptual framework, provides a source for scientists to conduct new research by assessing gaps, and provides opportunities for comparison and analysis.