Trends and Knowledge Structure in Zakat Accounting Studies
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Abstract
This study aims to map the development, thematic structure, and intellectual foundations of zakat accounting research over the period 2000–2025. A quantitative bibliometric research strategy is employed, with data collected from the Scopus database in the form of full records of peer-reviewed journal articles and review papers (titles, abstracts, author keywords, citation information, and references). The search string combines core zakat and accounting terms using Boolean and proximity operators, and a multi-stage screening process based on titles and abstracts is applied to ensure that only studies with a substantive focus on zakat accounting are retained. The final dataset is analysed using performance analysis and science-mapping techniques. Performance analysis is used to describe publication trends, leading authors, journals, institutions, and countries, while science mapping relies on co-occurrence of author keywords, citation analysis, and co-citation analysis to identify dominant themes, research fronts, and underlying theoretical paradigms. The bibliometric procedures are implemented with VOSviewer and the Bibliometrix/Biblioshiny package, enabling an integrated overview of how zakat accounting has evolved as a distinct field and where promising avenues for future research are emerging.
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