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Rejuvenating human resource accounting research: a review using bibliometric analysis

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Abstract

The current study attempts to map the intellectual structure of Human Resource Accounting to understand the research gaps and future trajectories. The study employs systematic literature review technique to extract relevant literature, bibliometric analysis to map the intellectual structure of research in human resource accounting, to identify underlying research themes and content analysis to identify avenues for future research. Based on 2438 publications, author keyword co-occurrences extracted four themes namely, Human Resource Management, Intellectual Capital, Human Capital, and Voluntary Disclosure. The study also summarizes significant findings of papers under each cluster through content analysis identifying areas for future research. The study provides a bird’s eye view of the intellectual structure of academic research efforts in the field of human resource accounting. The study is one of the first attempt to comprehensively review the academic literature from Scopus database employing systematic literature review, bibliometric methods, and content analysis in the field of human resource accounting.

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The authors declare that no funds, grants, or other support were received during the preparation of this manuscript.

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Correspondence to Lakshmi Bhooshetty.

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Bhooshetty, L. Rejuvenating human resource accounting research: a review using bibliometric analysis. Manag Rev Q (2023). https://doi.org/10.1007/s11301-023-00357-1

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  • DOI: https://doi.org/10.1007/s11301-023-00357-1

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