The Philosophy of Financial Performance: A Bibliometric and Conceptual Review

Ionela Munteanu (), Liliana Ionescu-Feleagă, Bogdan Ștefan Ionescu, Alexandra-Maria Spânu and Mircea Iosif Rus ()
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Ionela Munteanu: The Bucharest University of Economic Studies, 010374 Bucharest, Romania
Liliana Ionescu-Feleagă: Department of Accounting, Bucharest University of Economic Studies, 010374 Bucharest, Romania
Bogdan Ștefan Ionescu: Department of Accounting, Bucharest University of Economic Studies, 010374 Bucharest, Romania
Alexandra-Maria Spânu: Doctoral School of Business Administration, Ovidius University of Constanta, 900470 Constanta, Romania
Mircea Iosif Rus: National Institute for Research-Development in Construction, Urbanism and Sustainable Territorial Development “URBAN INCERC”, 117 Calea Floresti, 400524 Cluj-Napoca, Romania

IJFS, 2025, vol. 13, issue 3, 1-21

Abstract: Financial performance research has increasingly intersected with philosophical debates on ethics, sustainability, and stakeholder value, yet a clear framework linking these perspectives to actionable financial metrics remains underdeveloped. This study aims to explore how philosophical perspectives (normative, epistemological, and behavioral) inform the evolving concept of financial performance, using bibliometric and science mapping techniques to analyze key research trends from 2006 to 2023. The analysis identifies four dominant thematic areas: corporate social responsibility (CSR), organizational performance, ethical governance, and circular economy innovation. We synthesize these into a practical framework that connects each theme to measurable financial indicators, enabling managers to refine capital allocation, investors to incorporate non-financial drivers into valuation models, and policymakers to design sustainability reporting standards that integrate both economic and ethical considerations. By bridging philosophical insights and financial decision-making tools, this study contributes to both the theoretical development and applied practice of performance assessment in finance.

Keywords: philosophy of performance; finance philosophy; financial performance; organizational performance; bibliometric analysis; SciMAT (search for similar items in EconPapers)
JEL-codes: F2 F3 F41 F42 G1 G2 G3 (search for similar items in EconPapers)
Date: 2025
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