Comparative Analysis of the Knowledge Structure of Islamic Accounting: Trends, Networks, and Conceptual Clusters in Iran and International Databases

Document Type : Research Paper

Authors

1 M.Sc. Student in Accounting, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran.

2 Associate Professor, Department of Accounting, Faculty of Financial Sciences, Kharazmi University, Tehran, Iran.

3 Assistant Professor, Department of Information Science and Knowledge Studies, Faculty of Psychology and Education, Kharazmi University, Tehran, Iran.

Abstract

slamic accounting, an emerging branch of accounting science, has evolved based on the principles of Shariah and Islamic ethics and has attracted increasing attention in recent decades. However, the knowledge structure, conceptual foundations, and developmental patterns of academic publications in this field—both in Iran and within the Scopus database—have not been comprehensively mapped or compared. This study aims to conduct a scientometric analysis to explore trends, collaboration networks, and conceptual clusters of scholarly documents related to Islamic accounting in Iran and in Scopus. By identifying key journals, prolific authors, institutions, and countries, and by visualizing keyword co-occurrence and scientific collaboration networks, this research provides a comparative overview of the conceptual and thematic landscapes of Islamic accounting research in both contexts.
Methodology: This applied research is based on scientometric techniques and network analysis. Data were collected from two primary sources: (1) the Scopus citation database, representing the international scholarly landscape, and (2) major Iranian academic databases, including Noormags, Magiran, Civilica, Ganj, and SID. A comprehensive set of keywords relevant to Islamic accounting—such as Zakat accounting, Waqf accounting, Murabaha accounting, Sukuk accounting, Khums accounting, and Shariah-compliant accounting—was searched in both English and Persian. After data cleaning and preprocessing, the datasets were imported into VOSviewer in CSV format. The analysis included keyword co-occurrence mapping, author and institutional collaboration network analysis, and thematic cluster detection. Additionally, the temporal evolution of research themes was examined across both data sources.
Findings: The analysis shows that the volume of scholarly documents on Islamic accounting indexed in Scopus has grown substantially since 2016, with Southeast Asian countries—particularly Malaysia and Indonesia—leading the field. The United Kingdom has also played an active role as one of the international research hubs in this area. In Iran, the number of publications began increasing in 2012 (1391) but declined after 2015 (1394). Key journals in the field include the Journal of Islamic Accounting and Business Research in Scopus, and Iranian journals such as The Accountant, and specialized accounting conferences. In terms of collaboration networks, the global research community demonstrates a more cohesive and multi-centered structure, with influential figures like Rania Kamla forming central nodes. In contrast, collaboration patterns among Iranian scholars tend to be fragmented and limited to small, disconnected clusters. Notable institutions in the global landscape include the International Islamic University Malaysia and Heriot-Watt University in the UK, while Islamic Azad University and the University of Tehran are among the most active in Iran. Keyword co-occurrence analysis reveals significant conceptual differences between the two environments. In Scopus, frequently used terms include “Islamic Accounting,” “AAOIFI,” and “Sharia Accounting”. Iranian literature, however, is more focused on keywords like “Islamic Accounting,” “Zakat,” and “Accountability”. The keyword co-occurrence analysis revealed distinct conceptual structures in the field of Islamic accounting across Scopus and Iranian sources. In Scopus, four main clusters were identified: practical applications of Sharia-compliant accounting; theoretical and epistemological foundations; standardization and regulatory bodies; and the intersection of Islamic accounting with broader Islamic economic structures. In contrast, Iranian scholarly literature exhibited five clusters: ethical and value-based foundations of Islamic accounting; the institutional and regulatory framework of the Islamic financial system; social and applied dimensions; the linkage between theoretical accounting concepts and religious perspectives; and comparative analyses between Islamic and conventional accounting. The thematic evolution of topics in both contexts followed a three-phase trajectory. In Scopus, the first phase emphasized foundational and financial-banking concepts; the second phase expanded toward institutional frameworks and economic applications; and the third phase reflected a shift toward analytical, methodologically rigorous approaches. Meanwhile, in the Iranian context, the first phase was characterized by religious theorization and conceptual groundwork; the second phase focused on institutionalization and the development of implementation mechanisms; and the third phase highlighted critical and comparative perspectives as well as emerging challenges in the field.
Conclusion: The mapping of Islamic accounting knowledge reveals that while scholarly attention to the field is growing in both Iran and globally (as represented by Scopus), notable differences exist in terms of conceptual orientation, structural development, and collaborative patterns. Scopus-indexed publications are more aligned with institutionalization, international standards, and practical application, whereas Iranian research emphasizes foundational Islamic values, jurisprudential reasoning, and theoretical innovation. To elevate Iran’s academic standing in this field, policies should support interdisciplinary research, foster broader scientific collaboration, and bridge the gap between academia and practice. Scientometric analysis and network mapping can further serve as strategic tools for identifying research trends, conceptual gaps, and priority areas for future inquiry.

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References

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