The Growth of Human Resource Accounting Research: A Bibliometric Review

Autor(s): Ajrina Ghassani, Dharma Tintri Ediraras, Budi Prijanto
DOI: 10.35760/ugefic.v8i1.96

Abstract

This study presents a comprehensive bibliometric analysis of human resource accounting research from 1960 to 2025. Using data from the Scopus database via Publish or Perish software, 200 journal articles were analyzed through RStudio’s bibliometrix package and VOSviewer to identify publication trends, research focus, and intellectual development. The findings show a steady growth in scholarly interest beginning in the late 1990s, peaking in 2015, followed by a decline in publication volume but continued citation activity in recent years. Early research primarily explored conceptual foundations and measurement approaches, while recent studies have focused on practical application, interdisciplinary integration, and strategic relevance. The increasing recognition of human capital’s role in organizational performance has driven continued academic interest in human research accounting. This study contributes to the literature by mapping the evolution of the field and highlighting current trends and future directions for research and practice.

Keywords

Accounting Research; Bibliometric Analysis; Human Resource Accounting; Research Growth

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References

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DOI: http://dx.doi.org/10.35760/ugefic.v8i1.96

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