Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia


ISSN: 2450-7741     eISSN: 2300-4460    OAI    DOI: 10.18276/frfu.2017.88/1-37
CC BY-SA   Open Access 

Issue archive / 4/2017
Raportowanie zintegrowane w badaniach naukowych – analiza bibliometryczna
(INTEGRATED REPORTING IN RESEARCH – BIBLIOMETRIC ANALYSIS)

Authors: Ewa Różańska
Uniwersytet Ekonomiczny w Poznaniu

Łukasz Matuszak
Uniwersytet Ekonomiczny w Poznaniu
Keywords: integrated reporting corporate reporting bibliometric analysis HistCite
Data publikacji całości:2017
Page range:12 (383-394)
Cited-by (Crossref) ?:

Abstract

Purpose – To assess the integrated reporting concept as a new eld of research in accounting using the bibliometric analysis of scientic 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 con rm 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 rst 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.
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