Rejuvenating human resource accounting research: a review using bibliometric analysis
Author keyword co-occurrences; Bibliometric analysis; Human resource accounting; M1; M4; Network visualization
The current study attempts to map the intellectual structure of Human Resource Accounting to understand the research gaps and future trajectories. The study employs systematic literature review technique to extract relevant literature, bibliometric analysis to map the intellectual structure of research in human resource accounting, to identify underlying research themes and content analysis to identify avenues for future research. Based on 2438publications, author keyword co-occurrences extracted four themes namely, Human Resource Management, Intellectual Capital, Human Capital, and Voluntary Disclosure. The study also summarizes significant findings of papers under each cluster through content analysis identifying areas for future research. The study provides a birds eye view of the intellectual structure of academic research efforts in the field of human resource accounting. The study is one of the first attempt to comprehensively review the academic literature from Scopus database employing systematic literature review, bibliometric methods, and content analysis in the field of human resource accounting. The Author(s), under exclusive licence to Springer Nature Switzerland AG 2023.
Management Review Quarterly, Vol-74, No. 4, pp. 2149-2182.
Bhooshetty L., Department of Commerce, Christ University, Bangalore, India