Computational Bibliometric using VOSviewer: Analysis of the Development of Internet Financial Reporting Research

Abstract

This study seeks to investigate and analyse several scientific data about Internet Financial Reporting research advancement. This research is also anticipated to serve as a resource for researchers in determining financial literacy-related VOSviewer-based research topics. In this investigation, data from articles indexed by Google Scholar were utilized. Data collection through Internet Financial Reporting, Web Disclosure, and Financial Disclosure keyword searches. Data was collected from 2013 to 2022. The results demonstrated that a decade of research data yielded 982 articles. Based on the collected data, it can be seen that the number of publications has been increasing every year. Nine clusters were identified after conducting a keyword analysis of online financial reporting publications with VOSviewer. The study that employs bibliometric analysis advances the status of Internet financial reporting, a research field, precisely through visualizing trending topics and emergent trends. The analysis results have also suggested some variables that can be used in future research, which is very useful for identifying the knowledge base and future research directions in this area.