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分析趋势:数字时代行政法与法务会计的文献计量研究

Analyzing trends: A bibliometric study of administrative law and forensic accounting in the digital age.

作者信息

Al-Raggad Abdallah Kalaf, Al-Raggad Mishael

机构信息

German Jordanian University, Jordan.

Jadara University, Jordan.

出版信息

Heliyon. 2024 Sep 6;10(18):e37462. doi: 10.1016/j.heliyon.2024.e37462. eCollection 2024 Sep 30.

DOI:10.1016/j.heliyon.2024.e37462
PMID:39309943
原文链接:https://pmc.ncbi.nlm.nih.gov/articles/PMC11415712/
Abstract

This research conducts an extensive bibliometric analysis to explore trends and patterns in administrative law and forensic accounting within the digital era. Utilizing the Web of Science database, we employ VOSviewer software for bibliometric analysis, incorporating statistical techniques such as cluster analysis, co-occurrence analysis, and bibliographic coupling of countries to scrutinize 543 publications from 2010 to 2024. Our findings reveal a growing interest and relevance in administrative law and forensic accounting, reflecting the complexities stemming from technological advancements, regulatory changes, and financial misconduct in the digital age. Identifying influential contributors, emerging topics, and interdisciplinary connections underscores the interconnectedness of these fields, emphasizing the need for collaborative efforts to tackle multifaceted challenges in the digital landscape. Recommendations for practitioners, policymakers, and researchers include embracing advanced technologies, updating regulatory frameworks, and fostering interdisciplinary research. Future research directions suggest expanding data sources, conducting longitudinal studies, and integrating qualitative analyses to provide a richer understanding of practical implications and challenges. This study provides a valuable foundation for enhancing regulatory compliance, financial transparency, and ethical conduct in the digital economy, promoting innovation and consumer protection in a rapidly evolving technological landscape.

摘要

本研究进行了广泛的文献计量分析,以探索数字时代行政法和法务会计的趋势和模式。利用科学网数据库,我们使用VOSviewer软件进行文献计量分析,结合聚类分析、共现分析和国家文献耦合等统计技术,对2010年至2024年的543篇出版物进行审查。我们的研究结果显示,人们对行政法和法务会计的兴趣日益浓厚且相关性不断增强,这反映了数字时代技术进步、监管变化和财务不当行为所带来的复杂性。识别有影响力的贡献者、新兴主题和跨学科联系凸显了这些领域的相互关联性,强调了需要共同努力应对数字领域的多方面挑战。对从业者、政策制定者和研究人员的建议包括采用先进技术、更新监管框架以及促进跨学科研究。未来的研究方向建议扩大数据源、进行纵向研究并整合定性分析,以更深入地理解实际影响和挑战。本研究为加强数字经济中的监管合规、财务透明度和道德行为提供了宝贵的基础,在快速发展的技术环境中促进创新和消费者保护。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/90eb72fd42cd/gr8.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/7947ca28d8e1/gr1.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/b1c960ada146/gr2.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/898a88376534/gr3.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/4216087e358e/gr4.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/7df2ba1ad606/gr5.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/c73c823f5a8c/gr6.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/dca65204a359/gr7.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/90eb72fd42cd/gr8.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/7947ca28d8e1/gr1.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/b1c960ada146/gr2.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/898a88376534/gr3.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/4216087e358e/gr4.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/7df2ba1ad606/gr5.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/c73c823f5a8c/gr6.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/dca65204a359/gr7.jpg
https://cdn.ncbi.nlm.nih.gov/pmc/blobs/507c/11415712/90eb72fd42cd/gr8.jpg

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本文引用的文献

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Development of a policy and regulatory framework for mitigating cyberfraud in the South African banking industry.制定减轻南非银行业网络欺诈的政策和监管框架。
Heliyon. 2023 Dec 13;10(1):e23491. doi: 10.1016/j.heliyon.2023.e23491. eCollection 2024 Jan 15.
2
An empirical evaluation of technology acceptance model for Artificial Intelligence in E-commerce.电子商务中人工智能技术接受模型的实证评估
Heliyon. 2023 Jul 17;9(8):e18349. doi: 10.1016/j.heliyon.2023.e18349. eCollection 2023 Aug.
3
The use of the Balanced Scorecard as a strategic management tool to mitigate cyberfraud in the South African banking industry.
平衡计分卡作为一种战略管理工具在南非银行业减轻网络欺诈方面的应用。
Heliyon. 2022 Dec 5;8(12):e12054. doi: 10.1016/j.heliyon.2022.e12054. eCollection 2022 Dec.
4
Citation-based clustering of publications using CitNetExplorer and VOSviewer.使用CitNetExplorer和VOSviewer对出版物进行基于引用的聚类。
Scientometrics. 2017;111(2):1053-1070. doi: 10.1007/s11192-017-2300-7. Epub 2017 Feb 27.