Global Trends and Insights in Actuarial Accounting for Insurance Companies: A Bibliometric Study

Mohamed Aghel Ahmuda and Mahmoud Abdualaziz Y Yakhlf

Journal of Accounting and Finance in Emerging Economies, 2024, vol. 10, issue 2, 155-164

Abstract: Purpose: This research examines the relationship between actuarial accounting and insurance; with particular reference to its emergence, current status, and major achievement. By employing research strategies of bibliometric, this study aims to establish findings in regard to trends, authors, organizations, countries and Intellectual cooperative systems influencing Actuarial Accounting in the Insurance market.Design/Methodology/Approach: This research employs bibliometric analysis inclusive of the Scopus database to obtain actuarial accounting and insurance articles from the publication years between 1973 to 2023 using peer-reviewed journals only. Strict procedures of separating datasets assure data credibility, whereas co-word analysis and visualization help reveal theme patterns and prominent authors.Findings: These findings present the shift in activity and key contributors in the field of actuarial accounting, including shifts in research focus and famous global contributions.Implications/Originality/Value: This research advances scholars’ actuarial accounting knowledge in the insurance sector, which is crucial for academics, insurers, and policymakers to enhance their approaches and effectively face new challenges.

Keywords: Actuarial Accounting; Insurance Companies; Co-occurrence; Influential Networks (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://publishing.globalcsrc.org/ojs/index.php/jafee/article/view/2995/1736 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:src:jafeec:v:10:y:2024:i:2:p:155-164

DOI: 10.26710/jafee.v10i2.2995

Access Statistics for this article

More articles in Journal of Accounting and Finance in Emerging Economies from CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan Contact information at EDIRC.
Bibliographic data for series maintained by Rabia Rasheed ().