IDEAS home Printed from https://ideas.repec.org/a/gnx/emid43/2025-8-2-1710726.html

Bibliometric Analysis Of Academic Studies On Integrated Reporting In Public Sector

Author

Listed:
  • Tunga Bozdoğan

    (ESKISEHIR OSMANGAZI UNIVERSITY)

  • Ömer Orbay Çetin

    (ESKISEHIR OSMANGAZI UNIVERSITY)

Abstract

This study aims to systematically review academic studies on integrated reporting in the public sector to identify trends, collaboration structures, conceptual concentrations and research gaps in the literature. The failure of traditional public financial reporting systems to adequately reflect social, environmental and governance dimensions has made integrated reporting an important tool for public organizations to achieve accountability, transparency and strategic sustainability goals. In this context, a total of 114 scientific articles published in the Web of Science (WoS) database between 2012 and 2025 were analyzed bibliometrically with the R Studio-based Biblioshiny software. The study evaluated the rate of increase in publications by year, authors and countries with the highest number of publications, distribution in journals, citation analysis, thematic maps, keyword clusters and international collaboration rates. The findings show that academic interest in integrated reporting has gained momentum, especially after 2016, and that this approach is increasingly discussed in the public sector. However, theoretical depth remains limited in some themes, while applied research is unevenly spread across countries. In this context, the study serves as a literature mapping and provides conceptual grounding and strategic directions for future empirical research. It also serves as a guiding reference for practitioners by creating an information infrastructure that will contribute to the dissemination of integrated thinking practices for public institutions.

Suggested Citation

  • Tunga Bozdoğan & Ömer Orbay Çetin, 2025. "Bibliometric Analysis Of Academic Studies On Integrated Reporting In Public Sector," Ekonomi Maliye Isletme Dergisi, Adil AKINCI, vol. 8(2), pages 167-188, December.
    • Handle: RePEc:gnx:emid43:2025-8-2-1710726
    DOI: 10.46737/emid.1710726
    as

    Download full text from publisher

    File URL: https://dergipark.org.tr/tr/download/article-file/4921550
    Download Restriction: no
    File URL: https://libkey.io/10.46737/emid.1710726?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Aria, Massimo & Cuccurullo, Corrado, 2017. "bibliometrix: An R-tool for comprehensive science mapping analysis," Journal of Informetrics, Elsevier, vol. 11(4), pages 959-975.
    2. James Guthrie & Francesca Manes-Rossi & Rebecca Levy Orelli, 2017. "Integrated reporting and integrated thinking in Italian public sector organisations," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 25(4), pages 553-573, October.
    3. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    4. repec:eme:aaaj00:09513570810854383 is not listed on IDEAS
    5. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    6. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
    7. John Dumay & Cristiana Bernardi & James Guthrie & Paola Demartini, 2016. "Integrated reporting: A structured literature review," Accounting Forum, Taylor & Francis Journals, vol. 40(3), pages 166-185, September.
    8. Cristina Silvia Nistor & Cristina Alexandrina Stefanescu & Tudor Oprisor & Andrei Razvan Crisan, 2019. "Approaching public sector transparency through an integrated reporting benchmark," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 17(2), pages 249-270, June.
    9. Federico Barnabè & Sarfraz Nazir, 2022. "Conceptualizing and enabling circular economy through integrated thinking," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(2), pages 448-468, March.
    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. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    2. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    3. Bhavna Thawani & Tushar Panigrahi & Meena Bhatia, 2024. "Eleven years of integrated reporting: a bibliometric analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 666-684, December.
    4. Nuradhi Kalpani Jayasiri & Sriyalatha Kumarasinghe & Rakesh Pandey, 2023. "12 years of integrated reporting: A review of research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2187-2243, June.
    5. Preda Mădălina & Ștefănescu Aurelia & Pitulice Ileana Cosmina, 2025. "Factors Influencing Corporate Governance: A Structured Literature Review," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 19(1), pages 277-293.
    6. Valeriu Brabete & Mirela Sichigea & Daniel Cîrciumaru & Daniel Goagără, 2024. "Bibliometric Mapping of the Relationships Between Accounting, Professional Accountants, and Sustainability Issues," Sustainability, MDPI, vol. 16(21), pages 1-34, October.
    7. repec:ehu:cuader:55446 is not listed on IDEAS
    8. Sarfraz Nazir & Federica Doni, 2024. "Nexus of circular economy R0 to R9 principles in integrated reporting: Insights from a multiple case study comparison," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4058-4085, July.
    9. Manuel De Nicola & Anna Maria Maurizi, 2023. "What do companies report about their digital transformation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 165-185.
    10. Tsalavoutas, Ioannis & Tsoligkas, Fanis & Evans, Lisa, 2020. "Compliance with IFRS mandatory disclosure requirements: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
    11. Ebrahim Farhan Mubarak Busenan, 2023. "The Relationship between Human Capital and Public Services Performance: The Role of Islamic Work Ethics as a Mediating Variable A Case Study of Public Sector Organizations of Bahrain," Technium Social Sciences Journal, Technium Science, vol. 45(1), pages 481-488, July.
    12. Keokantse P Moroeng & Danie P Schutte & Banele Dlamini, 2024. "An analysis of the outcomes of the audit of predetermined objectives in the North-West local government," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 13(3), pages 303-308, April.
    13. Klarissa Lueg & Rainer Lueg, 2021. "Deconstructing corporate sustainability narratives: A taxonomy for critical assessment of integrated reporting types," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(6), pages 1785-1800, November.
    14. Valentina Minutiello & Patrizia Tettamanzi, 2022. "The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 1-18, January.
    15. Muhamad Firdaus Jamal & Nur Siri Roland Xavier, 2025. "The Future of Accounting in Malaysia: Navigating Digital Disruptions and Innovations for Professional Growth," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(4), pages 3904-3916, April.
    16. Thomas, Antonio & Scandurra, Giuseppe, 2023. "The transition toward sustainability of airport operators. Evidence from Italy," Journal of Air Transport Management, Elsevier, vol. 112(C).
    17. David Teh & Tehmina Khan, 2024. "Sustainability-Focused Accounting, Management, and Governance Research: A Bibliometric Analysis," Sustainability, MDPI, vol. 16(23), pages 1-46, November.
    18. Federica Balluchi & Barbara Borgato & katia Corsi & Marta Fundoni, 2024. "L?integrazione degli obiettivi di sostenibilit? nei processi di pianificazione strategica: analisi empirica nel contesto italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 65-88.
    19. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    20. Roberto Aprile & David Alexander & Federica Doni, 2023. "Enhancing the materiality principle in integrated reporting by adopting the General Systems Theory," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2219-2233, September.
    21. Paolo Esposito & Stefano Garzella & Domenica Lavorato, 2024. "Integrated reporting o disintegrated reporting? Un?analisi teorica per una proposta empirica di reale integrazione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(3), pages 87-110.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;

    JEL classification:

    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • O44 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Environment and Growth
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

    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:gnx:emid43:2025-8-2-1710726. 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: Prof. Dr. Adil AKINCI (email available below). General contact details of provider: https://dergipark.org.tr/tr/pub/emid .

    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.