3 research outputs found
Beyond the Scoreboard: Bibliometric Insights into Accounting and Financial Management in Sports Clubs and Associations
No full textUnderstanding the evolution of sports accounting and financial management is essential for ensuring the sustainability, competitiveness, and long-term success of sports clubs and organizations. This study analyzes the evolution of accounting and financial management practices within sports clubs and organizations by conducting a bibliometric analysis of 77 Scopus-indexed documents published between 2000 and 2024. The investigation focuses on research topics, key contributors, institutional affiliations, and publication trends to uncover patterns and advancements in the field. Using keywords such as "sports accounting," "sports finance," and "financial management in sports," the study employed a systematic TITLE-ABS-KEY search, limiting results to relevant subject areas, including business, economics, and social sciences. The findings reveal that 67.53% of the documents are research articles, with business, management, and accounting being the predominant subject area, followed by economics, econometrics, and finance. "Sports finance" emerged as the most frequently occurring keyword, highlighting its centrality in the field, particularly in budgeting, financial management, and economic impacts. Additionally, the study identified a consistent rise in publication activity since 2006, peaking in 2020. Key authors and institutions were identified, with contributions from France, the United Kingdom, and the United States leading the field. Citation metrics, including an h-index of 13 and a g-index of 29, emphasize the influence and relevance of the research. This study highlights the growing focus on financial transparency, digital transformation, and sustainability, providing a foundation for future research on advancing sports accounting and finance
Mapping the Intersection of Artificial Intelligence and Audit Quality: A Bibliometric Analysis of Research Trends
No full textThe integration of artificial intelligence into audit practice has attracted considerable academic interest, particularly with regard to its impact on improving audit quality. This study aims to examine the emerging trends in academic research at the intersection of artificial intelligence and audit quality through a bibliometric lens. A comprehensive dataset was extracted from the Scopus database based on documents published between 2008 and 2025, with a total of 122 documents included in the final analysis. The results show a notable increase in publications, reflecting the growing academic interest in the application of AI in auditing. The keyword analysis revealed that audit quality and artificial intelligence are the most frequently used and cited terms, highlighting them as fundamental topics. To summarise, this study provides a comprehensive bibliometric overview of the current state and future development of research on artificial intelligence and audit quality. It provides valuable insights for academics, practitioners and policy makers who want to understand the development of the field, identify influential contributions and uncover potential gaps for future research. As artificial intelligence continues to reshape the auditing profession, continued interdisciplinary collaboration is essential to ensure that technological advances do not jeopardise audit quality and professional integrity.
 
The Emergence of Neuroaccounting: A Bibliometric Analysis of Financial Decision-Making Research
No full textThis paper aims to examine the intellectual landscape and thematic evolution of neuroaccounting, an emerging interdisciplinary field that integrates neuroscience, psychology, behavioral finance, and accounting to understand financial decision-making. Despite its conceptual relevance, neuroaccounting remains underrepresented in scholarly indexing and lacks a systematic bibliometric synthesis. Using a bibliometric analysis of 482 documents published between 1980 and 2025, this study investigates publication trends, citation metrics, document types, keyword patterns, and journal contributions. The research sample includes peer-reviewed articles, book chapters, conference papers, and other scholarly outputs indexed across major academic databases. Findings reveal a steady increase in academic interest, with notable growth in publications and citations from 2018 onward. Core themes such as cognitive biases, heuristics, behavioral finance, and investment decisions dominate the literature, even though “neuroaccounting” is not yet a mainstream keyword. High-impact contributions often originate from decision science and strategy journals, while behavioral finance journals serve as primary publication venues. Network and density visualizations highlight tightly connected thematic clusters centered on decision-making under uncertainty. The study’s implications suggest that neuroaccounting is conceptually robust but still fragmented, requiring further empirical research in real-world settings and broader geographic representation. Limitations include citation lag in recent publications and the evolving terminology surrounding the field. This paper contributes by positioning neuroaccounting as a unifying label that bridges established research domains, offering a foundation for future interdisciplinary collaboration and methodological innovation in accounting and financial behavior research
