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Beyond Banks and Boards: A Bibliometric Mapping of Financial Disclosure Across Islamic Institutions, 1990–2025

Author

Listed:
  • Mohd Amran Mahat

    (Faculty of Accountancy, UiTM Cawangan Melaka, Malaysia)

  • Mohd Mas Rizat Abdul Latif

    (Faculty of Accountancy, UiTM Cawangan Melaka, Malaysia)

  • Mohd Yassir Jaaffar

    (Faculty of Accountancy, UiTM Cawangan Melaka, Malaysia)

  • Mohd Tarmizi Ibrahim

    (Faculty of Accountancy, UiTM Cawangan Melaka, Malaysia)

Abstract

This study presents a bibliometric analysis of scholarly literature on financial disclosure within Islamic institutions. Moving beyond the conventional focus on Islamic financial institutions, this research encompasses a broader spectrum of Islamic entities, including religious, educational, charitable, and governance-based organizations. Drawing on data retrieved from the Scopus database, the study employs performance analysis and science mapping techniques to examine publication trends, influential sources, authorship patterns, and thematic structures. Using VOSviewer, keyword co-occurrence and thematic clustering reveal four major research domains: governance and disclosure practices, financial reporting and regulatory standards, Shariah-based accountability mechanisms, and emerging themes such as fintech and sustainability. The overlay visualization further highlights the emergence of recent topics, including blockchain, artificial intelligence, and Shariah governance. This mapping provides a structured overview of the intellectual landscape and serves as a foundation for future inquiry into the disclosure practices of diverse Islamic institutions.

Suggested Citation

  • Mohd Amran Mahat & Mohd Mas Rizat Abdul Latif & Mohd Yassir Jaaffar & Mohd Tarmizi Ibrahim, 2025. "Beyond Banks and Boards: A Bibliometric Mapping of Financial Disclosure Across Islamic Institutions, 1990–2025," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(9), pages 5782-5793, September.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-9:p:5782-5793
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    References listed on IDEAS

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