Mapping Global Internal Control Research: A Bibliometric Analysis of Publication Trends, Emerging Themes, and Collaboration Patterns in Scopus (2022–2025)
Jul 2026· Golden Ratio of Mapping Idea and Literature Format· Vol 6, pp. 2492-2512· 0 citations· 16 references
Abstract
Internal control has become increasingly important as organizations integrate governance, enterprise risk management, and digital transformation into organizational decision making. The COSO Integrated Framework establishes internal control as the foundation of governance and risk management, while digital transformation has fundamentally reshaped organizational processes and control systems (COSO, 2013 ; Vial, 2019). This study maps the global development of internal control research using a bibliometric approach based on Scopus-indexed publications from 2022 to 2025. Data were analyzed using Biblioshiny after a systematic screening process that resulted in 934 eligible articles in the Business, Management and Accounting subject area. The analysis examined publication growth, influential authors, source journals, country collaboration, citation performance, and keyword evolution. The findings reveal a substantial increase in global research productivity during the study period, accompanied by stronger international collaboration and the emergence of new thematic areas. China emerged as the leading contributor to global internal control research, while corporate governance, digital transformation, risk management, audit quality, environmental, social and governance (ESG), and artificial intelligence emerged as the dominant research themes. The bibliometric evidence further demonstrates a clear shift from conventional internal control systems toward digitally enabled governance and intelligent control mechanisms. This study contributes by providing a comprehensive knowledge map of recent internal control research, identifying emerging research directions, and offering practical references for researchers interested in governance, auditing, and organizational control systems.
This study maps the intellectual structure and thematic evolution of Environmental, Social, and Governance (ESG) and Corporate Governance research through a bibliometric analysis of 1,826 Scopus-indexed journal articles published between 2016 and 2025. Using VOSviewer, the study analyzes publication trends, leading authors, highly cited articles, and keyword co-occurrence through network, overlay, and density visualizations. The findings show a significant increase in publications, particularly after 2022, reflecting growing interest in ESG-related governance issues. ESG performance emerged as the dominant theme, closely linked to board characteristics, ESG disclosure, innovation, and sustainable development. Six major thematic clusters were identified, revealing a shift toward digital transformation, green innovation, responsible investment, and ethical issues such as greenwashing and tax avoidance. These findings offer insights into current trends and future directions for ESG and Corporate Governance research.
Penelitian ini bertujuan memetakan struktur intelektual dan perkembangan tematik kajian Environmental, Social, and Governance (ESG) dan Corporate Governance melalui analisis bibliometrik terhadap 1.826 artikel jurnal terindeks Scopus yang diterbitkan pada periode 2016–2025. Analisis dilakukan menggunakan VOSviewer untuk mengkaji tren publikasi, penulis terproduktif, artikel dengan sitasi tertinggi, serta kemunculan kata kunci melalui visualisasi network, overlay, dan density. Hasil penelitian menunjukkan peningkatan publikasi yang signifikan, terutama setelah tahun 2022, yang mencerminkan meningkatnya perhatian terhadap isu ESG dan tata kelola perusahaan. ESG performance muncul sebagai tema penelitian yang paling dominan dan berkaitan erat dengan karakteristik dewan, pengungkapan ESG, inovasi, dan pembangunan berkelanjutan. Analisis juga mengidentifikasi enam klaster tematik utama yang menunjukkan pergeseran fokus menuju transformasi digital, green innovation, responsible investment, serta isu etis seperti greenwashing dan tax avoidance. Temuan ini memberikan wawasan mengenai tren penelitian terkini dan arah pengembangan studi ESG dan Corporate Governance di masa mendatang.
Nor Rahma Rizka, Fitra Izzadieny, Deafatunnizwa Ulfida et al.· Jurnal Wahana Akuntansi· 0 citations
The purpose of this bibliometric analysis is to assess scholarly and research efforts in the field of SMA. Basically, the study observed the important indicators such as authors, journals, affiliations, key words, annual growth rate of scientific productions and citations, topic trends, and collaborative networks among scholars. "Scientific procedures and rationales for systematic literature review (SPAR-4-SLR)" is the methodology used in the study. 462 papers from 1995 to 2025 A.D. were retrieved from the Scopus database, and the analysis tool was Bibilioshiny. The analysis focuses on the expansion of scientific output, citations, keyword changes, the appearance of new authors, and the thematic area under SMA. The thematic area of SMA from its beginning to the present, as well as the most important authors, publications, affiliations, and collaborations, were highlighted, along with pioneering scholars in the discipline. New researchers continue their work to provide further insights in this field, guided by thematic analysis and the introduction of new keywords provided by this study in the field of SMA. This study can be used to evaluate SMA and its industrial practice and need assessment. Nevertheless, the study only used papers that were retrieved from Scopus, and its search keywords are limited.
T. Adhikari· International Journal of Bus...· 0 citations
Purpose: This study maps the intellectual structure of corporate governance (CG) and environmental, social and governance (ESG) research between 1976 and 2025, identifies the conditional mechanisms through which governance affects firm outcomes across institutional settings, and derives a comparative research agenda for transition and resource-dependent economies, using Mongolia as a focal case.
Design/Methodology/Approach: Following the PRISMA 2020 protocol, the review employs a three-tier corpus architecture. A mapping corpus of ⟨D1⟩ indexed records retrieved from Scopus, Web of Science, Dimensions and EBSCO Business Source is analysed with dedicated bibliometric software (Bibliometrix/biblioshiny in R and VOSviewer) to generate co-authorship networks, keyword co-occurrence maps, co-citation and bibliographic-coupling clusters, and thematic-evolution trajectories. A stratified depth-coded corpus of ⟨D2⟩ works is then coded manually on six dimensions — journal ranking, citation impact, region, methodology, variable selection and theoretical foundation — by two independent coders (Cohen’s κ = ⟨D4⟩). A separately reported supplementary tier of ⟨D3⟩ Mongolian grey and local-language sources supports the country-level gap analysis and is excluded from all citation-impact metrics.
Findings: Agency theory remains the dominant primary framework (37.9% of depth-coded studies), but stakeholder, institutional, resource-dependence and legitimacy theories have grown rapidly since 2018, and 13.8% of studies now combine two or more frameworks explicitly. Panel regression remains the leading method (50.7% of method codes), while quasi-experimental designs (PSM+DiD, event studies, natural experiments) are expanding. The empirical frontier has shifted from the United States and Western Europe toward emerging and frontier markets, which jointly exceed 40% of the corpus. Science mapping confirms ⟨D11⟩ distinct thematic clusters and a keyword trajectory moving from board structure–agency cost toward ESG disclosure–assurance–sustainability committee. Mongolia-focused research reveals a formal legal framework with weak enforcement, a narrow set of measurement constructs, and very limited presence in the international citation network.
Conclusion: CG research is shifting from a single-theory paradigm toward multi-theory, ESG-oriented frameworks that require credible causal identification. Governance effects are conditional on legal origin, ownership concentration and enforcement capacity, so evidence generated in developed markets cannot be transferred uncritically to transition economies.
Practical Implications: The findings inform securities regulators, stock exchanges and listed firms in transition and resource-dependent economies — and in Mongolia specifically — on the design of audit and sustainability committees, ESG disclosure rules aligned with GRI and IFRS S1/S2, and resource-governance transparency mechanisms.
Originality: The study combines PRISMA-based systematic screening with software-based science mapping, and it is the first review to position Mongolia explicitly within a comparative class of transition, resource-dependent, thin-market economies rather than treating it as an isolated national case.
Chinzorig Chuluun, O. Gotov· International journal of res...· 0 citations
This study is among the first to offer a global, longitudinal bibliometric synthesis of HRIS research, presenting an integrative framework that links technological innovation, strategic human resource management, and knowledge-based organizational development.
Noni Setyorini, P. Nastiti, Chadyan Fathurachman et al.· Asian Management and Busines...· 0 citations
This research presents a bibliometric-based systematic literature review (SLR) of the scientific literature on Big Data Analytics (BDA) and organizational culture in higher education institutions from 2021 to 2026. The objectives of the study are to map publication trends, identify the intellectual structure of the domain, analyse the dimensions of organizational culture transformed by BDA, and formulate a research agenda for Indonesian higher education institutions. The methodology included a bibliometric analysis of 92 publications from the Scopus database, mapping keyword co-occurrence networks using VOSviewer, and synthesizing the literature content from 92 systematically selected articles. The results show a substantial publication growth from 2021 to 2025 with continuing momentum into 2026, reflecting the academic response to post-pandemic digital transformation. VOSviewer mapping identified five thematic clusters with organizational culture as the central node (23 occurrences; total link strength = 22), confirming the role of organizational culture as an integrative construct mediating the relationship between analytical capabilities and institutional outcomes. Content synthesis identified seven dimensions of systematically transformed organizational culture: data-driven culture, data leadership and governance, evidence-based decision-making, innovation and adaptability, data literacy and human resource capabilities, cross-functional collaboration, and ethics and regulatory awareness. Critical analysis identified six key research gaps, including limited longitudinal studies, a lack of local governance research, and a lack of contextual studies for Indonesia. These findings have strategic implications for the development of digital transformation policies and empirical research agendas in Indonesian higher education.
Unknown authors· Journal Research of Social S...· 0 citations
Readiness for change has become a central construct in management and human resource management (HRM) scholarship because organizational change outcomes depend not only on formal change design but also on the psychological and structural preparedness of organizational members. Despite its relevance, the literature remains fragmented across levels of analysis, adjacent constructs such as resistance, buy-in, and engagement, and diverse organizational contexts including public organizations, healthcare, regulated industries, and digital transformation. This study conducts a Scopus-based bibliometric review and thematic synthesis of readiness-for-change research in management and HRM-oriented literature published between 2021 and 2026. Bibliographic data were retrieved from Scopus on 3 May 2026 using a TITLE-ABS-KEY search strategy and refined to final-stage, open-access journal articles in Business, Management and Accounting, resulting in a final corpus of 52 articles. The analysis combines descriptive bibliometric mapping, VOSviewer keyword co-occurrence analysis, and country-level bibliographic coupling. The results show an uneven publication trajectory, with the literature concentrated among a limited group of authors, affiliations, and countries. The co-word structure positions change management and organizational change as central hubs linking six mechanism-oriented themes: communication and sensemaking, leadership and trust, culture and change capability, intervention design and implementation gaps, technology-enabled change contexts, and employee well-being risks. Building on these findings, the study proposes an HRM-grounded conceptual model connecting readiness-building mechanisms to proximal and distal change outcomes under explicit boundary conditions. The review contributes by clarifying the multi-level nature of readiness for change, translating science-mapping outputs into theory-building mechanisms, and outlining a future research agenda for cross-level, longitudinal, and context-sensitive readiness research
Rosalina Hutahaean· Journal of Social Economics...· 0 citations
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