Scientific Mapping of Sharia Accounting Research: A Scientometric Analysis Using VOSviewer on Global Publications (2000-2025)
DOI:
https://doi.org/10.58812/wsaf.v3i02.2078Keywords:
Sharia Accounting, Islamic Finance, Scientometric Analysis, VOSviewerAbstract
This study aims to map the global landscape of Sharia accounting research through a scientometric analysis of publications indexed in the Scopus database between 2000 and 2025. Utilizing VOSviewer software, the study visualizes keyword co-occurrence, temporal evolution, author collaboration, and country-level partnerships to uncover core themes, emerging trends, and scholarly networks in the field. The findings reveal that Islamic finance, Islamic banks, sustainability, and corporate social responsibility form the intellectual backbone of the discipline, while newer topics such as financial literacy, religiosity, artificial intelligence, and blockchain represent growing areas of interest. Author co-authorship analysis highlights key contributors and cluster-based knowledge hubs, particularly from Southeast Asia, while country collaboration mapping underscores the dominant roles of Indonesia and Malaysia, alongside increasing contributions from the Middle East, Africa, and parts of Europe. Despite significant progress, the field faces gaps in integrating digital innovations, behavioral insights, and global accounting standards. This study contributes to strategic knowledge development by offering a structured overview of the evolution, maturity, and future directions of Sharia accounting research.
References
[1] F. Menne et al., “Sharia accounting model in the perspective of financial innovation,” J. Open Innov. Technol. Mark. Complex., vol. 10, no. 1, p. 100176, 2024.
[2] I. Triyuwono, “So, What Is Sharia Accounting?,” IMANENSI J. Ekon. Manajemen, dan Akunt. Islam, vol. 1, no. 1, pp. 42–50, 2013.
[3] N. Kalbuana and A. Suryati, “Interpretation of sharia accounting practices in Indonesia,” J. Leg. Ethical Regul. Isses, vol. 24, p. 1, 2021.
[4] A. K. Khoerulloh and Y. Janwari, “Analysis of Investment Decisions in Sharia Cooperatives: Does Sharia Accounting Standards Affect?,” Econ. J. Ekon. Islam, vol. 12, no. 1, pp. 119–140, 2021.
[5] R. Puspitasari, M. I. E. Mujtaba, T. Prakoso, U. Djaniar, and A. Yunus, “ANALYSIS OF THE INFLUENCE OF STUDENTS’KNOWLEDGE OF BANK INTEREST AND SHARIA ACCOUNTING ON INTEREST IN PURCHASING SHARIA PRODUCTS,” J. Innov. Res. Knowl., vol. 3, no. 10, pp. 2117–2124, 2024.
[6] D. Siswantoro, “Sharia accounting standard for sukuk (Islamic bond) accounting in Indonesia,” J. Islam. Account. Bus. Res., vol. 9, no. 3, pp. 434–447, 2018.
[7] N. Donthu, S. Kumar, D. Mukherjee, N. Pandey, and W. M. Lim, “How to conduct a bibliometric analysis: An overview and guidelines,” J. Bus. Res., vol. 133, pp. 285–296, 2021.
[8] N. Van Eck and L. Waltman, “Software survey: VOSviewer, a computer program for bibliometric mapping,” Scientometrics, vol. 84, no. 2, pp. 523–538, 2010.
[9] A. Arwani et al., “Contribution of sharia accounting characters in anti-corruption culture,” J. Intercult. Commun., vol. 22, no. 4, pp. 77–85, 2022.
[10] N. A. Mubtadi and H. H. Adinugraha, “Implementation of Sharia audit: Perception of Sharia accounting students,” J. Islam. Econ. Bus. Res., vol. 2, no. 1, pp. 15–28, 2022.
[11] B. Maali, P. Casson, and C. Napier, “Social reporting by Islamic banks,” Abacus, vol. 42, no. 2, pp. 266–289, 2006.
[12] R. Kamla and H. G. Rammal, “Social reporting by Islamic banks: does social justice matter?,” Accounting, Audit. Account. J., vol. 26, no. 6, pp. 911–945, 2013.
[13] A. A. Elamer, C. G. Ntim, H. A. Abdou, A. M. Zalata, and M. Elmagrhi, “The impact of multi-layer governance on bank risk disclosure in emerging markets: The case of Middle East and North Africa,” in Accounting forum, Taylor & Francis, 2019, pp. 246–281.
[14] A. A. Elamer, C. G. Ntim, H. A. Abdou, and C. Pyke, “Sharia supervisory boards, governance structures and operational risk disclosures: Evidence from Islamic banks in MENA countries,” Glob. Financ. J., vol. 46, p. 100488, 2020.
[15] N. Linos, N. Slopen, S. V Subramanian, L. Berkman, and I. Kawachi, “Influence of community social norms on spousal violence: a population-based multilevel study of Nigerian women,” Am. J. Public Health, vol. 103, no. 1, pp. 148–155, 2013.
[16] S. Nathan Garas and C. Pierce, “Shari’a supervision of Islamic financial institutions,” J. Financ. Regul. Compliance, vol. 18, no. 4, pp. 386–407, 2010.
[17] H. Mersni and H. Ben Othman, “The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region,” J. Islam. Account. Bus. Res., vol. 7, no. 4, pp. 318–348, 2016.
[18] S. El-Halaby and K. Hussainey, “Determinants of compliance with AAOIFI standards by Islamic banks,” Int. J. Islam. Middle East. Financ. Manag., vol. 9, no. 1, pp. 143–168, 2016.
[19] S. El-Halaby and K. Hussainey, “The determinants of social accountability disclosure: Evidence from Islamic banks around the world,” Int. J. Bus., vol. 20, no. 3, pp. 202–223, 2015.
[20] T. Vinnicombe, “AAOIFI reporting standards: Measuring compliance,” Adv. Account., vol. 26, no. 1, pp. 55–65, 2010.
[21] N. Chaniago, L. Nugroho, F. Firdayetti, W. Islami, and V. M. Igorevna, “Digital Transformation in the Dynamics of Sharia Accounting Standards: Challenges and Opportunities in the Era of 4.0 and Society 5.0,” Pelita J. Penelitian, Terap. dan Apl., vol. 1, no. 3, pp. 204–220, 2024.
[22] A. Arwani, “Sharia accounting on Indonesian Financial Accounting Standard on zakat and waqf take on industrial revolution 4.0 and society era 5.0,” J. Islam. Account. Financ. Res., vol. 2, no. 2, pp. 1–30, 2020.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Loso Judijanto, Achmad Fadlan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Facebook 
Instagram 
Twitter 
Youtube 
westscience.journals@gmail.com