HUMAN RESOURCE ACCOUNTING IN TRANSITION: A GLOBAL BIBLIOMETRIC INTELLIGENCE MAPPING
Dr. Gayatri Guha Roy
Assistant Professor, P.G. Department of Commerce, Fakir Mohan University, Balasore, Odisha
Abstract
Research on human resource accounting has been shaped by a great number of articles published in recent decades. This study provides a systematic literature review of human resource accounting using a bibliometric approach. The study maps related networks and thematically related clusters using sophisticated visualization techniques. It also provides an understanding of the development path of the field. The study identifies the relevant references, authors, topics, and journals. The bibliometric technique was used to examine over 631 articles published between 1970-2023 that were collected from the Scopus database. In the journals that have published these articles, a wide range of disciplines have been used to address the topic of human resources. Vosviewer software was used for the data analysis. The study identifies the top authors, year, subject, source, affiliation, and countries contributing to research on Human Resource Accounting. It was concluded that the maximum number of human resource accounting articles were published in the year 2021 i.e. 32. It was seen that the top authors who published the highest number of human resource accounting-related articles were Elmuti, D. and Flamholtz, E. It was found that the highest number of human resource accounting documents was published by the UK. It was studied that the top journal that published the highest number of human resource accounting documents in Scopus in different years is Accounting Organizations and Society which has 30 documents. It was seen that the maximum number of human resource accounting documents published in various subject areas is covered by Business, Management, and Accounting.
Keywords: Bibliometric Analysis, Human Resource Accounting, VOSViewer, Authors, Countries, Citation, and co-occurrence analysis
Journal Name :
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EPRA International Journal of Economic and Business Review(JEBR)
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Published on : 2026-05-20
| Vol | : | 14 |
| Issue | : | 5 |
| Month | : | May |
| Year | : | 2026 |