2026· International journal of research and scientific innovation· Vol 13, pp. 3579-3600· 0 citations
Abstract
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.
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
This study investigates the evolution and intellectual structure of research linking corporate social responsibility (CSR), environmental, social and governance (ESG) practices, financial performance and financial analyst behavior. It aims to identify influential contributions, thematic clusters, and emerging trends in this interdisciplinary field.
A bibliometric analysis was conducted using data retrieved from the Scopus database covering the period 1993–2023. The final dataset included 568 documents. Biblioshiny (R package Bibliometrix) was used for descriptive statistics, while VOSviewer was employed for science mapping, including co-citation, co-word, and collaboration networks. Thematic evolution was also examined across two time periods to capture the dynamics of the field.
Results reveal that while CSR, ESG, financial performance, and analyst coverage are increasingly studied, the literature remains fragmented. Dominant research streams focus on firm value implications of CSR, ESG disclosure practices and the role of financial analysts in shaping corporate sustainability. Emerging areas include ESG assurance and analyst bias.
This study is the first to apply bibliometric methods to examine the intersection of sustainability, financial performance, and analyst behavior. It provides a structured overview of the field, identifies knowledge gaps and proposes a research agenda for scholars, investors and regulators.
Nesrine Bedoui, Ayman Ajina· EuroMed Journal of Business· 0 citations
This article maps the intellectual structure and thematic evolution of the literature explicitly labelled as “good governance”. Although governance scholarship spans public administration, development, sustainability, and digital transformation, its cross-domain configuration remains unclear. The article clarifies how this corpus has evolved and how fragmented streams have integrated conceptually.
A bibliometric and science-mapping design was applied to 1,609 peer-reviewed Scopus articles published between 1991 and 2026. The analysis combined performance indicators, highly cited documents, author-keyword co-occurrence, clustering, and temporal overlay visualisation using a PRISMA-style workflow, OpenRefine harmonisation, and VOSviewer mapping.
Good governance research has matured into a field marked by sustained growth, thematic diversification, and patterned fragmentation. Four dominant configurations structure it: macro-institutional and development-oriented governance; administrative reform and mechanisms; legitimacy, participation, and citizen-state relations; and corporate governance and accountability. Temporal analysis shows a shift from foundational concerns to operational themes, including digital, sustainability, crisis-responsive, and AI-related governance.
This study covers only Scopus-indexed, peer-reviewed articles that use the term “good governance” in the title. This prioritises conceptual centrality and replicability but may exclude literature that uses alternative terms. Therefore, the findings map the self-labelled corpus.
This mapping offers a mechanism-specific basis for reform: regulatory quality and corruption control for macro-institutional problems; transparency and digital services for administrative performance; participation and trust-building for legitimacy; and board oversight for organisational accountability.
This article integrates performance analysis, keyword co-occurrence, overlay visualisation, and conceptual synthesis into a novel cross-level framework that links institutional conditioning, administrative instrumentation, legitimacy formation, and organisational accountability.
Aidi Ahmi, Siti Zabedah Saidin, R. Ratnasari et al.· International journal of soc...· 0 citations
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.
Dodi Dahyawan, Fitriana Dachlan, Rachmat Agus Santoso· Golden Ratio of Mapping Idea...· 0 citations
Intellectual capital has become an increasingly important source of corporate value creation, yet its relationship with corporate governance remains fragmented across theories, measurements, contexts, methods, and research directions. This study provides a bibliometric-systematic literature review of the intellectual capital and corporate governance literature to map its intellectual development, synthesize its dominant characteristics, and identify future research directions. A total of 85 peer-reviewed articles indexed in Scopus and/or Web of Science were selected through a PRISMA 2020 screening process. Bibliometric analysis using Biblioshiny and Microsoft Excel was combined with a Theory–Context–Characteristics–Methodology framework to examine publication trends, thematic development, theoretical foundations, research contexts, construct operationalization, methodological approaches, and directional streams. The findings show that the field has evolved from early studies on intellectual capital disclosure toward broader discussions of governance effectiveness, board characteristics, performance, gender diversity, and value creation. Agency Theory remains the dominant theoretical lens, while Resource Dependency Theory, Resource-Based View, Stakeholder Theory, Signaling Theory, and Stewardship Theory serve as complementary perspectives. Contextually, the literature is concentrated in emerging markets, Asian and Middle Eastern settings, financial institutions, listed firms, and knowledge-intensive industries. Conceptually, intellectual capital is mostly measured through disclosure indices and VAIC-based efficiency models, while corporate governance remains largely board-centric and proxy-based. Methodologically, the field is dominated by quantitative and regression-based studies, with very limited mixed-method research and no purely qualitative studies identified. This review advances the literature by offering an integrated map of the intellectual capital–corporate governance field and proposing a future agenda that emphasizes reciprocal relationships, broader intellectual capital measurements, governance process quality, contextual diversification, and methodological pluralism.
Research on sharing economy platforms has expanded rapidly, yet the literature remains fragmented across studies on platform business models, gig work, algorithmic management, trust, reputation systems, artificial intelligence, and data-driven value creation. This article addresses this fragmentation through a bibliometric and systematic review of 660 documents retrieved from Scopus and Web of Science covering the period from 2010 to May 2026. A PRISMA-based protocol guided identification, deduplication, screening, eligibility assessment, and final corpus construction. The analysis combined performance indicators, co-citation analysis, keyword co-occurrence mapping, country collaboration analysis, longitudinal thematic evolution, strategic diagrams, and systematic content coding using Bibliometrix/Biblioshiny 5.4.1, VOSviewer 1.6.21, and SciMAT 1.1.04. The results show a marked acceleration of the field after 2020 and identify major research clusters around algorithmic labour and platform control, algorithmic management, trust and reputation, and dynamic pricing. The systematic coding further indicates that algorithmic management, reputation systems, dynamic pricing, surveillance, matching, and AI-enabled mechanisms recur across governance and value-creation processes. The study develops an integrative framework that interprets these patterns through four connected elements: data inputs, algorithmic mechanisms, governance functions, and value outcomes. This framework provides managers and regulators with a basis for assessing transparency, accountability, participant autonomy, value distribution, and the legitimacy of platform governance.
Maria-Francisca Blasco-Lopez, Ramón Alberto Carrasco, Sulaiman Krayem· International Conference on...· 0 citations
