BIBLIOMETRIC ANALYSIS OF ACADEMIC STUDIES ON INTEGRATED REPORTING IN PUBLIC SECTOR

Tunga Bozdoğan and Ömer Orbay Çetin
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Tunga Bozdoğan: ESKISEHIR OSMANGAZI UNIVERSITY
Ömer Orbay Çetin: ESKISEHIR OSMANGAZI UNIVERSITY

Ekonomi Maliye Isletme Dergisi, 2025, vol. 8, issue 2, 167-188

Abstract: This study aims to systematically review academic studies on integrated reporting in the public sector to identify trends, collaboration structures, conceptual concentrations and research gaps in the literature. The failure of traditional public financial reporting systems to adequately reflect social, environmental and governance dimensions has made integrated reporting an important tool for public organizations to achieve accountability, transparency and strategic sustainability goals. In this context, a total of 114 scientific articles published in the Web of Science (WoS) database between 2012 and 2025 were analyzed bibliometrically with the R Studio-based Biblioshiny software. The study evaluated the rate of increase in publications by year, authors and countries with the highest number of publications, distribution in journals, citation analysis, thematic maps, keyword clusters and international collaboration rates. The findings show that academic interest in integrated reporting has gained momentum, especially after 2016, and that this approach is increasingly discussed in the public sector. However, theoretical depth remains limited in some themes, while applied research is unevenly spread across countries. In this context, the study serves as a literature mapping and provides conceptual grounding and strategic directions for future empirical research. It also serves as a guiding reference for practitioners by creating an information infrastructure that will contribute to the dissemination of integrated thinking practices for public institutions.

Keywords: Integrated Reporting; Public Sector; Bibliometric Analysis; Governance; Sustainability. (search for similar items in EconPapers)
JEL-codes: H50 O44 Q56 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:gnx:emid43:2025-8-2-1710726

DOI: 10.46737/emid.1710726

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