scholarly journals BIBLIOMETRIC ANALYSIS FOR A STUDY OF MOSQUE ACCOUNTING

2019 ◽  
pp. 188-199
Author(s):  
Ram Al Jaffri Saad ◽  
Shamharir Abidin ◽  
Mohamad Zulkurnai Ghazali ◽  
Ahmad Zamil Khalid ◽  
Mohd Syahrir Rahim
Keyword(s):  
Bibliometric Analysis ◽  
Financial Reporting ◽  
Environmental Science ◽  
Local Community ◽  
Business Management ◽  
Religious Activities ◽  
Future Directions ◽  
Related Research ◽  
Scopus Database

The role of mosque is not only for places of worship and religious activities, but it is also a place for building unity, caring for the welfare and helping to build the economy of the community, especially the local community. To ensure the mosque is functioning well, the accounting and financial reporting of the mosque is very important. The purpose of this study is to see how much previous research has been done in the field of mosque accounting. The methodology used is to use a bibliometric analysis of articles collected from the Scopus database. The results show that studies on mosque accounting only began to be published in Scopus indexed journals in 2011 and as of 2018, only 10 articles have been published. Most of the articles were published in 2016 and most of the writers are Muslim. The focus of the mosque's accounting studies is business, management, accounting, engineering, and environmental science and the majority of studies are conducted in countries where the majority of the population is Muslim. The findings of this study can provide a general overview of current research on mosque accounting, trends, and future directions of related research.

Research productivity of International Financial Reporting Standards (IFRS) from 2003 to 2020

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bashir Tijjani ◽  
Shafiq Ur Rehman ◽  
Zachariah Peter ◽  
Ishtiaq Ahmad Bajwa ◽  
Muhammad Ajmal Khan
Keyword(s):  
Bibliometric Analysis ◽  
Financial Reporting ◽  
Research Productivity ◽  
Accounting Standards ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Content Type ◽  
Financial Reporting Standards ◽  
Publication Patterns ◽  
Scopus Database

Purpose This study aims to examine the quantitative research productivity of International Financial Reporting Standards (IFRS) globally by using the bibliometric approach. The method was applied to articles indexed in the Scopus database to analyze the publication patterns, trends and research productivity of the selected papers. Design/methodology/approach Bibliometric analysis is applied to analyze research productivity of IFRS from 2003 to 2020. The method was applied to articles indexed in the Scopus database to analyze the publication patterns and research productivity of the selected papers. Findings This study finds that a good number of articles have been published on IFRS, the top five countries are the USA, UK, Australia, Germany and Canada. This clearly shows that developed markets have the highest number of publications on IFRS. This could be as a result of the early adoption of IFRS by those economies and owing to the interest of researchers in those markets. Most of the studies are quantitative in nature; this study indicates that publication on accounting standards is popular as the number of citations is significant; most of the articles have two or more authors and were published in top-ranking journals. Practical implications This study provides up-to-date literature on the global research productivity of IFRS; as a result, it supports the development of policies by the users of this accounting standards. The findings of this study also serve as a reference point for firms and regulators around the world. Given the thoroughness of the methodology of this study, the results make it easier to effectively identify the direction of research on the implementation of IFRS in organizations. Originality/value This study provides a more comprehensive bibliometric analysis on the growth of IFRS literature (2003–2020) in the Scopus database; most of the prior studies have covered relatively few areas of focus as well as a fewer number of high impact factor journals. The relevance of this finding is in uncovering different areas of IFRS research productivity globally.

scholarly journals Long-Term Care in Indonesia: The Role of Integrated Service Post for Elderly

2018 ◽  
Vol 30 (10) ◽  
pp. 1556-1573 ◽  
Author(s):  
Aluisius Hery Pratono ◽  
Asri Maharani
Keyword(s):  
Local Community ◽  
Long Term Care ◽  
The Elderly ◽  
Community Health Services ◽  
Government Support ◽  
Self Report ◽  
Religious Activities ◽  
Term Care

Objective: This article aims to examine community long-term care (LTC) in Indonesia by drawing upon the five principles of human right provision: availability, accessibility, acceptability, quality, and universality. Method: We used a qualitative approach with exploratory multiple case studies in three different areas in East Java Province, Indonesia. This study gathered the initial evidence using a report card approach with self-report questionnaires. In-depth interviews and focus group discussions were carried out to understand factors that affect the efficacy of LTC services. Results: The Indonesia Government imposed a regulation that required each local community to make community health services available for the elderly. By managing the integrated post, the community provided LTC service for the elderly. Community leadership played a pivotal role to make LTC services available. Improving the services with religious activities was essential to improving the acceptability, but it also needed to take into consideration universality and nondiscrimination principles. Results show that LTC services are difficult to expand and quality standards are difficult to raise, due to challenges such as few community members volunteering their services, lack of support from religious leaders, limited resources, and inadequate volunteer training. Discussion: This study highlights the role of community engagement in LTC services and shows that it is difficult to succeed without adequate government support. Improving services with creative and culturally acceptable activities is necessary.

scholarly journals Contributions of Women Entrepreneurship Studies for Policymakers

2020 ◽  
Vol 17 ◽  
Keyword(s):  
Social Sciences ◽  
Biological Sciences ◽  
Environmental Science ◽  
State Of The Art ◽  
Knowledge Society ◽  
Business Management ◽  
Female Gender ◽  
Academic Community ◽  
Arts And Humanities ◽  
Scopus Database

In the knowledge society, the issue of gender-linked to entrepreneurship is gaining more and more space in the academic community. Thus this paper aims to map the intersections between entrepreneurship and the female gender. For this, the bibliometric analysis was performed from a systematic search in the Scopus database. As a result, it was identified that the research emerges Economy, Econometrics and Finance; Social Sciences; Business, Management and Accounting; Agrarian and Biological Sciences; Medicine; Arts and Humanities; Biochemistry, genetics and molecular biology; Computer Science; Environmental Science; Engineering; Multidisciplinary; Psychology; Energy; Nursing; Earth and Planetary Sciences; Health Professions; Mathematics; Neuroscience and Pharmacology, Toxicology and Pharmaceuticals, which allows us to weave the state of the art of the theme from the consulted database

scholarly journals Research on Ecological Infrastructure from 1990 to 2018: A Bibliometric Analysis

2020 ◽  
Vol 12 (6) ◽  
pp. 2304 ◽  
Author(s):  
Shoukai Sun ◽  
Yuantong Jiang ◽  
Shuanning Zheng
Keyword(s):  
Bibliometric Analysis ◽  
Environmental Governance ◽  
Policy Research ◽  
The Sustainable Development ◽  
Related Research ◽  
Ecological Infrastructure ◽  
Research Prospect ◽  
Bibliometric Approach ◽  
Research Frontiers

Ecological infrastructure (EI), as the composite system on which the sustainable development of cities depends, has attracted worldwide attention. Considering refined methodologies and broad scope, researchers lacked overall understanding of research patterns and evolutionary processes on EI-related issues. In this study, we applied the bibliometric approach to describe the current situation of EI-related research, and reveal research trends. Based on the Web of Science Core Collection, the bibliometric analysis of EI-related publications from 1990 to 2018 was performed to discuss the history and present research situation of EI, and preview research prospect. The results showed that: (1) the number of EI-related publications has surged astonishingly worldwide over the last three decades; (2) countries in Europe and North America were the first to invest heavily in EI-related research, while China started later but subsequently developed rapidly; (3) the EI-related research focuses were EI-related management, methods for countering extreme meteorological phenomena, providing ecosystem services, and protecting biodiversity; and (4) the EI-related research frontiers included the design of EI, policy research on EI, role of EI in environmental governance, and research on the adaptability of EI.

scholarly journals Landscape of research, production, and regulation in venoms and antivenoms: a bibliometric analysis

2021 ◽  
Vol 45 ◽  
pp. 1
Author(s):  
José Luis Di Fabio ◽  
María de los Ángeles Cortés Castillo ◽  
Elwyn Griffiths
Keyword(s):  
Costa Rica ◽  
Bibliometric Analysis ◽  
Clinical Studies ◽  
Bibliometric Indicators ◽  
Regulatory Oversight ◽  
Safety And Efficacy ◽  
Research Production ◽  
Scopus Database ◽  
Treatment Use

Objective. To assess the productivity and visibility in research, clinical studies, treatment, use and production of antivenoms against poisonous snakes, scorpions and spiders. Method. Bibliometric analysis of research and other activities. Articles on venoms and antivenoms published between 2000 and 2020 were retrieved from the Scopus database. The records were analyzed by bibliometric indicators including number of documents per year, journals, authors, and citation frequency. VOSviewer® v.1.6.13 was used to construct bibliometric networks for country co-authorships and co-occurrence of terms. Results. Australia, Brazil, Costa Rica and India were among the six top countries with most documents and were selected for more detailed analysis. Costa Rica was the country with the largest percentage of its publications dedicated to antivenom production and venomics. Only a few papers dealt with the issues of quality, safety, and efficacy of antivenoms or the role of the national regulatory authorities. The use of VOSviewer® allowed visualization through joint publications of networking between countries. Visualization by co-occurrence of terms showed differences in the research carried out. Conclusions. Working in a collaborative and coordinated manner these four countries could have a major impact on envenoming globally. Attention should be given not only to antivenom production but also to strengthening regulatory oversight of antivenom products.

scholarly journals The International Tax Competitiveness: Bibliometric Analysis

2021 ◽  
Vol 5 (1) ◽  
pp. 126-138
Author(s):  
Oleksiy Mazurenko ◽  
Inna Tiutiunyk
Keyword(s):  
Bibliometric Analysis ◽  
Environmental Science ◽  
Web Of Science ◽  
Geographical Area ◽  
Research Management ◽  
Scientific Publications ◽  
Average Growth ◽  
Scopus Database ◽  
International Tax ◽  
The Web

This paper summarizes the arguments and counterarguments within the scientific discussion on the generalization of the main vectors of the tax competitiveness theory’s development. The main purpose of the article is to analyze and systematize the research of scientists on the formation of tax competitiveness of the country, to identify the relationship of tax competitiveness with other economic categories, to determine the most promising areas of research on this issue. The results of trend analysis of scientific publications on tax competitiveness, indexed by Scopus and Web of Science scientometric databases, show a gradual increase in the relevance of these issues. The average growth rate of the number of publications on tax competitiveness in the Scopus database exceeds 12%, and in the Web of Science database – 45%. The methodological tools of the bibliometric analysis are VOSViewer v.1.6.10 and Scopus and Web of Science database analysis tools. The object of analysis is 4,598 publications indexed in the Web of Science database and 4,898 publications indexed in the Scopus database. The issues of international tax competitiveness became most relevant in 2003-2005, which coincided with the period of aggravation of the global economic crisis, which was accompanied by a significant reduction in tax revenues to budgets. The article identifies the top 10 Journals, most of which are indexed simultaneously by two databases and are part of the first quarter, in which the issue of tax competitiveness was considered most often. The study empirically confirms and theoretically proves the intersectoral nature of the study of the problem of the country’s tax competitiveness. According to the Web of Science database, issues of tax competitiveness were most often considered within the subject areas of Economics (39% of publications); Business Finance (6%); Environmental Studies (6%); Political Science (5%); Law (4%); Urban Studies (3%); Business (3%); Management (3%); Environmental Sciences (2%); Public Administration (2%); Regional Urban Planning (2%); International Relations (2%); Operations Research Management Science 2%) and others (21%), while according to the Scopus database – Economics, Econometrics and Finance (published 28% of all papers); Social Sciences (21%); Business, Management and Accounting (13%); Engineering (7%); Environmental Science (7%); Medicine (5%); Energy (4%); Computer Science (2%); Arts and Humanities (2%); Decision Sciences (2%); Earth and Planetary Sciences (1%); Materials Science (1%); Agricultural and Biological Sciences (1%); Others (6%). The paper clusters international research networks on tax competitiveness by geographical area and identifies 5 clusters of cooperation of scientists in the preparation of publications indexed in the Web of Science database and 4 clusters – in the preparation of publications indexed in the Scopus database. According to the results of the analysis of metadata of publications devoted to the tax competitiveness, 14672 keywords, the frequency of use of which exceeds 5, were identified and grouped into 5 patterns. Most often, the concept of tax competitiveness is associated with the concepts of tax, economics, competition, costs, taxation.

scholarly journals Editorial 63 (2) Especial Contabilidad

2018 ◽  
Vol 63 (2) ◽  
pp. 26
Author(s):  
Ilidio Tomás Lopes ◽  
Paula Odete Fernandes
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Primary Source ◽  
Theory And Practice ◽  
Financial Information ◽  
Special Issue ◽  
Future Directions ◽  
Qualitative Characteristics ◽  
Scientific Fields

<p><em>Accounting</em> is in its essence, the language of businesses and the summary of economic events for the purpose of providing financial information for decision making. It is materialized on the firms’ financial statements, periodically disseminated to a wide diversity of stakeholders, and used as a primary source of financial perceptions and beliefs. As a reflection of businesses’ dynamics, financial information should be useful by observing the fundamental qualitative characteristics -relevance and faithful representation- and the enhancing qualitative characteristics -comparability, verifiability, timeliness, and understandability-. This special issue, on the scope of <em>Accounting</em> and other related scientific fields, such as <em>Auditing</em> and <em>Taxation</em>, was driven by the importance of the financial reporting on the entire decision-making process, and by the role of some Corporate Governance agents, as granters and controllers of information reliability and transparency. The current issue, strongly focused on those scientific fields, can certainly serve as a contribution for theory and practice, underlining some of the old and current paradoxes, and driving readers into future directions and challenges.</p><p>The organization of a special issue is always an interesting challenge. It is based on the desire to capture and integrate in the special issue the best and the latest developments occurred in a particular scientific field. Indeed, it is our conviction that we have clearly achieved that goal by providing readers with a set of original and useful papers.</p>

scholarly journals Community and Environmental Sustainability

2019 ◽  
Vol 11 (3) ◽  
Author(s):  
Cathryne L. Schmitz ◽  
Christine H. Stinson ◽  
Channelle D. James
Keyword(s):  
Environmental Sustainability ◽  
Environmental Science ◽  
Local Community ◽  
Learning Context ◽  
Community Members ◽  
Learning And Development ◽  
Education Students ◽  
Educational Models ◽  
Community Based Education

Academic institutions as community members, creators of knowledge, and educators of current and future citizens and practitioners have the potential to play a significant role in establishing sustainable environments. This article examines the role of community as the learning context for colleges and universities and as co-creators for complex change processes. Collaborative educational models are presented that link environmental sustainability to community engagement and the enhancement of social and economic justice. Through interdisciplinary, community-based education students gain an awareness of and learn to make an investment in sustainable communities. As teams of students work in the local community, they are meaningfully involved with the community, each other, and the environment. Examples of collaborations designed to engage in interactive learning and development are outlined. Research from the areas of social work, environmental science, social justice, and social entrepreneurship are used to support this curricular approach.

scholarly journals Bibliometric analysis for performance measurement in business, management and accounting subject area

2021 ◽  
Vol 11 (1) ◽  
pp. 51-63
Author(s):  
Violeta Cvetkoska ◽  
Ljupco Eftimov
Keyword(s):  
Performance Measurement ◽  
Data Base ◽  
Bibliometric Analysis ◽  
Business Management ◽  
Subject Area ◽  
Starting Point ◽  
Scopus Database ◽  
And Performance

Based on our search in the Scopus data base with the phrases: "bibliometric analysis" and "performance measurement" and "business, management and accounting" in title - abstract - keywords we have not found any study considering this topic. Taking into account the importance of performance measurement in business, management and accounting we have conducted a bibliometric analysis in this area in the Scopus database. Our analysis covers the first 1,000 journal published articles with most citations and the period is 42 years (1978-2019). We provide analysis and visualization on distribution of articles per year, top journals, most cited articles, top authors, country-co-authorship as well as in depth keywords co-occurrence analysis by mining the abstracts. This study will serve as a starting point for researchers and practitioners interested in measurement of performance in business, management and accounting.

scholarly journals Green Financing for Carbon-Free Growth: Role of Banks Marketing Strategy

2021 ◽  
Vol 5 (3) ◽  
Author(s):  
Tetyana Pimonenko ◽  
Yana Us ◽  
Yuliya Myroshnychenko ◽  
Olexiy Dubyna ◽  
Tetyana Vasylyna
Keyword(s):  
Economic Growth ◽  
Bibliometric Analysis ◽  
Financial Management ◽  
Financial Marketing ◽  
Future Research ◽  
Research Directions ◽  
Green Finance ◽  
Scopus Database ◽  
Bank Marketing

Nowadays, the climate change problems are on the international agenda, while increasing attention is paid to the role of green finance and bank activity in developing a climate-neutral future. This paper aims to investigate the scientific background devoted to bank marketing to determine the role of green finance in carbon-free economic growth and identify the potential research directions under this issue. The systematization of scientific publications presented in the Scopus database showed the growing tendency in publication activity concerning bank marketing and carbon-free economic growth. However, the scientific problem is a gap in studies devoted to investigating the role of financial marketing strategies in the bank sector for intensifying carbon-free economic growth. To gain the research goal, the authors conducted the bibliometric analysis using the VOSviewer software tools. Methodological tools of the research were the method for visualizing similarities between keywords. This study operates with the scientific articles published in the journals indexed in the Scopus database. The research period is 2000-2020. The research theoretically proved that green finance is one of the main triggers of carbon-free development. The obtained results of the bibliometric analysis identified four main research directions concerning the investigated topic such as 1) financial marketing in sustainable development; 2) financial management in environmental protection; 3) carbon markets; 4) international regulation in emission trading. The authors determined the contribution of scientists in developing the investigated issues. Most productive journals were highlighted. The findings determined the pioneer countries in exploring the analyzed topic. The current study findings are limited by the articles presented only in the Scopus database. Therefore, future research should expand the study sample to compare the articles presented in other reliable scientific databases such as the Web of Science.

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