Bibliometric analysis of Sharia accounting implementation: Trends and scientific contributions

Abstract

This study aims to identify the implementation of Sharia accounting and visualize the research trends related to it. The analysis is based on 123 articles retrieved from the Dimensions database, spanning the period from 2020 to 2024, and visualized using the VOSviewer software. This study applies bibliometric techniques such as bibliographic coupling (by documents, sources, authors, organizations, and countries) and keyword co-occurrence analysis. The results reveal that Indonesia plays a central role in the development of Sharia accounting research, with Universitas Sebelas Maret being the most prominent institution. Jurnal Ekonomi Syariah Teori dan Terapan is identified as the most influential journal, and Ahmad A. Elamer as the most cited author in this field. Frequently used keywords include “implementation,” “accounting,” “Islamic bank,” and “management,” indicating the central themes of research. The study contributes to the mapping of scientific literature in the field of Islamic accounting, and it offers useful insights for future research development and policy formulation regarding the implementation of Sharia principles in accounting practices.

Keywords: Sharia accounting; bibliometric analysis; implementation; Islamic finance; VOSviewer