Mapping the landscape of accounting research in charitable organizations: a bibliometric and systematic literature review

Abstract

Purpose In recent decades, accounting scholars have demonstrated a growing interest in studying charitable organizations. While prior qualitative reviews exist, there has been no quantitative and systematic review synthesizing accounting research in charities. This study aims to fill this gap by consolidating insights from diverse literature through a bibliometric analysis (BA) and systematic literature review (SLR). Design/methodology/approach Based on a sample of 341 peer-reviewed articles from Scopus, this paper maps this research landscape through the adoption of a BA and SLR methodology. The analysis uncovers the most frequent types of charities, research methods and theories, displays the publication trends, and reveals their social and intellectual structure while identifying the research trends from 1982 to 2024. Findings Social services and health organizations emerge as the most prevalent types of charities in accounting research. The analysis shows an upward publication and citation trend, characterized by a substantial contribution from high-quality journals and the influential role of the United States and the United Kingdom. Collaboration patterns reveal a network concentrated in Anglo-Saxon countries. Six clusters are identified and discussed in the classification of existing literature. Finally, the field's conceptual evolution illustrates emerging trends, particularly in the post-COVID-19 pandemic landscape, offering avenues for future research. Originality/value This study presents a fresh perspective on accounting research in charities by combining SLR with BA. Covering nearly four decades of research, it maps the field's collaborative, intellectual and conceptual structure, reveals recent developments and outlines future directions for scholars and practitioners.