Recherche en Comptabilité de la Zakat pour un Agenda de Recherche à venir : une Analyse Bibliométrique
Mots-clés :
Zakat accounting, VosViewer, Research map, Bibliometric analysisRésumé
Cette étude vise à examiner l'état actuel de la recherche sur la comptabilité de la zakat et à proposer des pistes de recherche pour l'avenir sur la base d'une revue systématique de la littérature. En utilisant une approche qualitative et une méthodologie d'analyse bibliométrique, nous avons rassemblé 55 articles provenant de revues indexées par Scopus. Ces articles ont ensuite été analysés à l'aide du logiciel VosViewer afin de visualiser la trajectoire de la recherche sur la comptabilité de la zakat dans le monde. Les résultats de cette étude révèlent que doktoralina, lubis et zaid sont les auteurs les plus prolifiques dans ce domaine. En outre, l'analyse bibliométrique des mots-clés met en évidence quatre domaines de recherche principaux : la gestion et la comptabilité des fonds de la zakat, la sensibilisation à la comptabilité de la zakat, l'information financière sur la zakat et la comptabilité de la zakat. Les termes les plus récurrents sont : institution de la zakat, responsabilité, comptabilité islamique, comptabilité de la zakat, information financière et technologie. Cette étude offre une vue d'ensemble de la recherche sur la comptabilité de la zakat, en identifiant les auteurs clés, les thèmes de recherche et les concepts fondamentaux, orientant ainsi les futures recherches dans ce domaine.
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