Corporate Governance in Accounting: A Bibliometric Analysis of Thematic Patterns and Citation Dynamics (2000–2026)
会計におけるコーポレートガバナンス：テーマパターンと引用ダイナミクスの計量書誌学的分析（2000–2026） (AI 翻訳)
L. Judijanto
🤖 gxceed AI 要約
日本語
本研究は2000～2026年の会計分野におけるコーポレートガバナンス研究を計量書誌学的に分析。中心テーマはコーポレートガバナンスで、利益操作、監査品質、財務報告と関連。近年はサステナビリティやESGへのシフトが確認され、ステークホルダー志向の広がりを示す。
English
This study bibliometrically maps corporate governance research in accounting from 2000 to 2026, revealing core themes like earnings management, audit quality, and financial reporting, with a recent shift toward sustainability and ESG topics, reflecting a broader stakeholder perspective.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本のコーポレートガバナンス研究の文献レビューとして参考になるが、GXとの直接的な関連は薄い。
In the global GX context
This bibliometric analysis provides a comprehensive overview of corporate governance research, highlighting the growing importance of sustainability and ESG, which aligns with global trends in integrated reporting and stakeholder governance.
👥 読者別の含意
🔬研究者:Useful for understanding the intellectual structure and future directions in corporate governance research in accounting.
🏢実務担当者:May help in contextualizing the evolution of governance themes, but limited direct application to daily practice.
📄 Abstract（原文）
This study aims to map the intellectual structure, thematic evolution, and citation dynamics of corporate governance research within the accounting domain over the period 2000–2026. Using a bibliometric approach, data were collected from the Scopus database and analyzed using VOSviewer to examine publication trends, keyword co-occurrence, co-citation networks, and thematic developments. The results indicate that corporate governance functions as the central research theme, closely associated with key topics such as earnings management, audit quality, and financial reporting. Thematic clustering reveals a strong foundation in traditional governance mechanisms, including board structure, ownership concentration, and audit committees, which are primarily linked to firm performance and reporting quality. Furthermore, the findings highlight a significant shift toward emerging themes such as sustainability, corporate social responsibility (CSR), and environmental, social, and governance (ESG), reflecting a transition from shareholder-oriented to stakeholder-oriented perspectives. Citation analysis demonstrates the presence of influential authors and journals that shape the intellectual development of the field, while overlay visualization indicates that sustainability-related topics represent the most recent research frontier. This study contributes to the literature by providing a comprehensive mapping of corporate governance research in accounting and identifying key directions for future research, particularly in integrating sustainability and interdisciplinary perspectives into governance frameworks.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.58812/wsaf.v4i01.2753first seen 2026-05-15 21:02:16 · last seen 2026-06-16 05:17:26
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