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Human resource accounting perspectives: a comprehensive bibliometric analysis (2000-2024)

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  • Mohammad Mahmoud Humeedat

Abstract

This study analyses the global landscape of human resource accounting (HRA) research from 2001 to 2024, examining 561 documents, with 235 remaining after exclusions. Using bibliometric tools such as VOSviewer and R Software, the study identifies trends, authorship, and international collaborations. The primary aim is to map the evolution of HRA research, identify influential authors, journals, and institutions, and explore emerging themes like HR analytics and workforce planning. The results reveal a 10.2% annual growth in HRA research, with a notable peak in 2022. Leading contributors include the USA, Netherlands, and China, and 26.38% of studies involve international collaboration, indicating the interdisciplinary nature of the field. Key emerging trends include a shift towards HR analytics, big data, and performance management, reflecting the increasing integration of technology in HRA. The findings suggest that HRA is becoming more integral to organisational strategies, with an emphasis on data-driven methodologies and analytics. The study provides valuable insights into future research directions, highlighting the growing importance of technology in shaping the future of human resource management and the need for further exploration of analytics in HRA practices.

Suggested Citation

  • Mohammad Mahmoud Humeedat, 2026. "Human resource accounting perspectives: a comprehensive bibliometric analysis (2000-2024)," International Journal of Procurement Management, Inderscience Enterprises Ltd, vol. 26(3), pages 326-358.
    • Handle: RePEc:ids:ijpman:v:26:y:2026:i:3:p:326-358
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