[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-31570":3,"doc-seo-31570":27},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"page_count":20,"language":21,"language_code":22,"table_of_contents":23,"faqs":24,"seo_title":13,"seo_description":14,"update_tm":25,"read_time":26},31570,549758252649,"Ivy","https://ap-avatar.wpscdn.com/avatar/8000253669c5317157?_k=1778319167496531819",8,"Research & Report","Accounting in Non-Profit Organizations (NPOs) Insights from Bibliometric Analysis","Research examines scholarly literature on accounting in non-profit organizations (NPOs) through bibliometric analysis to trace how publication structures evolved over time. A total of 87 relevant documents from 1980 to 2024 are analyzed and visualized using Biblioshiny (R Studio), VOSviewer, and Microsoft Excel. Results show distinct development phases—slow growth, rapid expansion, a peak period, and later fluctuations—while sustaining academic relevance. Accounting, Auditing and Accountability and Voluntas are highlighted as key journals, with Lecy and Van Slyke (2013) as the most cited work. Future directions emphasize blockchain and AI, stronger reporting transparency, stakeholder engagement, and further study of sustainability and integrated reporting.","cbCaibWLCHpMz6m3","https://ap.wps.com/l/cbCaibWLCHpMz6m3","pdf",758385,1,14,"English","en","# Introduction\n# Methodology","[{\"question\":\"What research method is used to study accounting in non-profit organizations (NPOs)?\",\"answer\":\"A bibliometric methodology is used to evaluate, map, and visualize patterns and trends in scientific publications using publication metadata such as citations, authorship, keywords, and affiliations.\"},{\"question\":\"Which time span and how many documents are analyzed in the study?\",\"answer\":\"The analysis covers 87 relevant documents published from 1980 to 2024.\"},{\"question\":\"What are the main journals and the most cited article identified in the field?\",\"answer\":\"The most influential journals are Accounting, Auditing and Accountability and Voluntas, and the most cited article is authored by Lecy and Van Slyke (2013) with 172 citations.\"}]",1779742882,35,{"code":4,"msg":28,"data":29},"ok",{"site_id":30,"language":22,"slug":31,"title":13,"keywords":32,"description":14,"schema_data":33,"social_meta":84,"head_meta":86,"extra_data":88,"updated_unix":25},105,"accounting-in-non-profit-organizations-npos-insights-from-bibliometric-analysis","",{"@graph":34,"@context":83},[35,52,66],{"@type":36,"itemListElement":37},"BreadcrumbList",[38,42,46,49],{"item":39,"name":40,"@type":41,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":43,"name":44,"@type":41,"position":45},"https://docshare.wps.com/document/","Document",2,{"item":47,"name":12,"@type":41,"position":48},"https://docshare.wps.com/document/research-report/",3,{"item":50,"name":13,"@type":41,"position":51},"https://docshare.wps.com/document/accounting-in-non-profit-organizations-npos-insights-from-bibliometric-analysis/31570/",4,{"url":50,"name":13,"@type":53,"author":54,"headline":13,"publisher":56,"fileFormat":59,"description":14,"dateModified":60,"datePublished":60,"encodingFormat":59,"isAccessibleForFree":61,"interactionStatistic":62},"DigitalDocument",{"name":9,"@type":55},"Person",{"url":39,"name":57,"@type":58},"DocShare","Organization","application/pdf","2026-05-25",true,{"@type":63,"interactionType":64,"userInteractionCount":4},"InteractionCounter",{"@type":65},"ViewAction",{"@type":67,"mainEntity":68},"FAQPage",[69,75,79],{"name":70,"@type":71,"acceptedAnswer":72},"What research method is used to study accounting in non-profit organizations (NPOs)?","Question",{"text":73,"@type":74},"A bibliometric methodology is used to evaluate, map, and visualize patterns and trends in scientific publications using publication metadata such as citations, authorship, keywords, and affiliations.","Answer",{"name":76,"@type":71,"acceptedAnswer":77},"Which time span and how many documents are analyzed in the study?",{"text":78,"@type":74},"The analysis covers 87 relevant documents published from 1980 to 2024.",{"name":80,"@type":71,"acceptedAnswer":81},"What are the main journals and the most cited article identified in the field?",{"text":82,"@type":74},"The most influential journals are Accounting, Auditing and Accountability and Voluntas, and the most cited article is authored by Lecy and Van Slyke (2013) with 172 citations.","https://schema.org",{"og:url":50,"og:type":85,"og:title":13,"og:site_name":57,"og:description":14},"article",{"robots":87,"canonical":50},"index,follow",{"doc_id":7,"site_id":30}]