“A Bibliometric Review of the Adoption of the International Financial Reporting System: Dimensions Database”

Abstract

Purpose :- The purpose of this study is to conduct a comprehensive bibliometric analysis of Indian research on the adoption of International Financial Reporting Standards (IFRS), using the Dimensions database. It aims to explore publication trends, key contributors, collaborative networks, and thematic areas to understand how Indian academia has engaged with IFRS over the years.

Design/methodology/approach:-This study adopts a quantitative bibliometric methodology, utilizing data from the Dimensions database for the period 2011 to 2025. The data were analysed using bibliometric indicators such as publication count, author productivity, institutional affiliation, keyword co-occurrence, and citation analysis. Visualization and mapping tools were used to identify trends, influential contributors, and emerging themes within the literature. 

Findings:-The analysis reveals a steady growth in IFRS-related publications in India, particularly after 2017, indicating increased academic interest post-Ind AS implementation. A few authors and institutions contribute significantly, while collaboration among researchers remains limited. The findings also suggest a need for broader engagement across institutions and more internationally collaborative research.

Practical implications:-The study provides valuable insights for policymakers, academic institutions, and researchers. It helps identify gaps in IFRS literature and highlights opportunities for collaborative and interdisciplinary research. Educational bodies can use the findings to enhance curriculum development and promote global accounting research standards in India.

Originality/value:-This study is among the first to conduct a bibliometric analysis of IFRS adoption research in India using the Dimensions database. It adds value by offering a systematic and data-driven overview of the research landscape, uncovering patterns and underexplored areas that can inform future investigations and policy decisions.