IDEAS home Printed from https://ideas.repec.org/a/bcp/journl/v9y2025issue-9p5782-5793.html

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
    as

    Download full text from publisher

    File URL: https://www.rsisinternational.org/journals/ijriss/Digital-Library/volume-9-issue-9/5782-5793.pdf
    Download Restriction: no
    File URL: https://rsisinternational.org/journals/ijriss/articles/beyond-banks-and-boards-a-bibliometric-mapping-of-financial-disclosure-across-islamic-institutions-1990-2025/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Saqib Muneer & Ajay Singh & Mazhar Hussain Choudhary & Awwad Saad Alshammari & Nasir Ali Butt, 2025. "Does Environmental Disclosure and Corporate Governance Ensure the Financial Sustainability of Islamic Banks?," Administrative Sciences, MDPI, vol. 15(2), pages 1-25, February.
    2. Donthu, Naveen & Kumar, Satish & Mukherjee, Debmalya & Pandey, Nitesh & Lim, Weng Marc, 2021. "How to conduct a bibliometric analysis: An overview and guidelines," Journal of Business Research, Elsevier, vol. 133(C), pages 285-296.
    3. Hebah Shalhoob, 2025. "ESG Disclosure and Financial Performance: Survey Evidence from Accounting and Islamic Finance," Sustainability, MDPI, vol. 17(4), pages 1-26, February.
    4. Anh-Duc Hoang, 2025. "Evaluating Bibliometrics Reviews: A Practical Guide for Peer Review and Critical Reading," Evaluation Review, , vol. 49(6), pages 1074-1102, December.
    5. Abdur Cheema & Regina Scheyvens & Bruce Glavovic & Muhammad Imran, 2014. "Unnoticed but important: revealing the hidden contribution of community-based religious institution of the mosque in disasters," Natural Hazards: Journal of the International Society for the Prevention and Mitigation of Natural Hazards, Springer;International Society for the Prevention and Mitigation of Natural Hazards, vol. 71(3), pages 2207-2229, April.
    6. Hoang, Anh-Duc, 2025. "Evaluating Bibliometrics Reviews: A Practical Guide for Peer Review and Critical Reading," OSF Preprints wdkp9_v1, Center for Open Science.
    7. Murniati Mukhlisin & Mohamed Fadzly, 2020. "Multiple logics within the international Islamic financial architecture: implications for Islamic financial reporting standards," Accounting Research Journal, Emerald Group Publishing Limited, vol. 33(6), pages 709-727, October.
    8. Uchendu Eugene Chigbu & Sulaiman Olusegun Atiku & Cherley C. Du Plessis, 2023. "The Science of Literature Reviews: Searching, Identifying, Selecting, and Synthesising," Publications, MDPI, vol. 11(1), pages 1-16, January.
    9. Sascha Kraus & Matthias Breier & Weng Marc Lim & Marina Dabić & Satish Kumar & Dominik Kanbach & Debmalya Mukherjee & Vincenzo Corvello & Juan Piñeiro-Chousa & Eric Liguori & Daniel Palacios-Marqués &, 2022. "Literature reviews as independent studies: guidelines for academic practice," Review of Managerial Science, Springer, vol. 16(8), pages 2577-2595, November.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Aldijana Bunjak & Olivier Zehnder, 2026. "Quantifying the gig economy’s evolution: A bibliometric exploration of historical patterns and future projections," Electronic Markets, Springer;IIM University of St. Gallen, vol. 36(1), pages 1-26, December.
    2. Yucheng Zhang & Zhiling Wang & Lin Xiao & Lijun Wang & Pei Huang, 2023. "Discovering the evolution of online reviews: A bibliometric review," Electronic Markets, Springer;IIM University of St. Gallen, vol. 33(1), pages 1-22, December.
    3. Ubaldo Comite & Alba Maria Gallo & Francesco Albergo & Valentina Beretta, 2025. "Accounting for Climate Change: A Temporal Analysis of the Literature," Business Strategy and the Environment, Wiley Blackwell, vol. 34(7), pages 8213-8236, November.
    4. Kumar, Satish & Sureka, Riya & Lucey, Brian M. & Dowling, Michael & Vigne, Samuel & Lim, Weng Marc, 2024. "MetaMoney: Exploring the intersection of financial systems and virtual worlds," Research in International Business and Finance, Elsevier, vol. 68(C).
    5. Carlos Cacciuttolo & Martin Navarrete & Edison Atencio, 2024. "Renewable Wind Energy Implementation in South America: A Comprehensive Review and Sustainable Prospects," Sustainability, MDPI, vol. 16(14), pages 1-45, July.
    6. Manuel Wiedemann & Dodo Knyphausen-Aufseß & Niko Ippendorf, 2025. "Revisiting Shimizu et al. (2004): What do we know and what should we know about cross-border mergers and acquisitions?," Review of Managerial Science, Springer, vol. 19(8), pages 2373-2421, August.
    7. Pandey, Dharen Kumar, 2025. "FinTech literature reviews: A hybrid approach," Finance Research Letters, Elsevier, vol. 79(C).
    8. Lingyu Zhong & Qianru Li & Rongwei Ren, 2024. "A bibliometric analysis and meta-analytic review of the impact of legitimacy on performance," Asia Pacific Journal of Management, Springer, vol. 41(4), pages 2179-2212, December.
    9. Md Rezaul Haque & Manjit Kour, 2024. "Exploring the Growth and Future Research Direction of Entrepreneurial Self-efficacy in Entrepreneurial Intention Research: a Bibliometric Analysis," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(3), pages 12392-12421, September.
    10. Ishani Patharia Chopra & Charles Jebarajakirthy & Tanu Jain & Haroon Iqbal Maseeh, 2024. "Electronic shopping cart abandonment: What do we know and where should we be heading?," Electronic Markets, Springer;IIM University of St. Gallen, vol. 34(1), pages 1-30, December.
    11. Singh, Anjali & Lim, Weng Marc & Jha, Sumi & Kumar, Satish & Ciasullo, Maria Vincenza, 2023. "The state of the art of strategic leadership," Journal of Business Research, Elsevier, vol. 158(C).
    12. Wang Tong & Muhammad Ali & Chin-Hong Puah & Choi-Meng Leong & Xiao Yuping, 2024. "Islamic insurance: a review and research agenda," Journal of Financial Services Marketing, Palgrave Macmillan, vol. 29(4), pages 1464-1486, December.
    13. Kumar, Satish & Chavan, Meena & Pandey, Nitesh, 2023. "Journal of International Management: A 25-year review using bibliometric analysis," Journal of International Management, Elsevier, vol. 29(1).
    14. Satish Kumar & Weng Marc Lim & Riya Sureka & Charbel Jose Chiappetta Jabbour & Umesh Bamel, 2024. "Balanced scorecard: trends, developments, and future directions," Review of Managerial Science, Springer, vol. 18(8), pages 2397-2439, August.
    15. Baishya, Somnath & Karna, Amit & Mahapatra, Diptiranjan & Kumar, Satish & Mukherjee, Debmalya, 2025. "Dynamic managerial capabilities: A critical synthesis and future directions," Journal of Business Research, Elsevier, vol. 186(C).
    16. Debmalya Mukherjee & Saumyaranjan Sahoo & Satish Kumar, 2023. "Two Decades of International Business and International Management Scholarship on Africa: A Review and Future Directions," Management International Review, Springer, vol. 63(6), pages 863-909, December.
    17. Richard Yeaw Chong Seow, 2026. "Navigating the Convergence of SDGs and ESG: Insights from a Systematic Literature Review," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 38(2), pages 289-324, April.
    18. Chang Liu & Mat Redhuan Samsudin & Yuwen Zou, 2025. "The multidimensional impact of packaging design on purchase intention: a systematic hybrid review," Humanities and Social Sciences Communications, Palgrave Macmillan, vol. 12(1), pages 1-18, December.
    19. Latino, Maria Elena & De Lorenzi, Maria Chiara & Corallo, Angelo & Petruzzelli, Antonio Messeni, 2024. "The impact of metaverse for business model innovation: A review, novel insights and research directions," Technological Forecasting and Social Change, Elsevier, vol. 206(C).
    20. Simone Bevilacqua & Jana Masárová & Francesco Antonio Perotti & Alberto Ferraris, 2025. "Enhancing top managers' leadership with artificial intelligence: insights from a systematic literature review," Review of Managerial Science, Springer, vol. 19(9), pages 2899-2935, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bcp:journl:v:9:y:2025:issue-9:p:5782-5793. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Pawan Verma (email available below). General contact details of provider: https://rsisinternational.org/journals/ijriss/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.