Vol.14, No.4, November 2025.                                                                                                                                                                          ISSN: 2217-8309

                                                                                                                                                                                                                        eISSN: 2217-8333

TEM Journal

TECHNOLOGY, EDUCATION, MANAGEMENT, INFORMATICS

Association for Information Communication Technology Education and Science

Accounting in Non-Profit Organizations (NPOs): Insights from Bibliometric Analysis

Binti Shofiatul Jannah, Iwan Triyuwono, Zaki Baridwan, Bambang Hariadi

© 2025 Binti Shofiatul Jannah, published by UIKTEN. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License. (CC BY-NC-ND 4.0)

Citation Information: TEM Journal. Volume 14, Issue 4, Pages 3389-3402, ISSN 2217-8309, DOI: 10.18421/TEM144-46, November 2025.

Received: 28 January 2025.
Revised: 07 October 2025.
Accepted: 15 October 2025.
Published: 27 November 2025.

Abstract:

This study explores the literature on accounting in non-profit organizations (NPOs) using a bibliometric method to describe and analyse the evolution of publication structures. A total of 87 relevant documents published from 1980 to 2024 were examined. Data were processed and visualized using Biblioshiny (R Studio), VOSviewer, and Microsoft Excel. The findings indicate that research on NPO accounting has progressed through distinct phases: An initial period of slow development, a phase of rapid growth, a peak period, and subsequent fluctuations, while consistently maintaining academic relevance. Notably, the most influential journals in this field are Accounting, Auditing and Accountability and Voluntas. The most cited article, authored by Lecy and Van Slyke (2013), has received 172 citations. Future study directions highlight the transformative potential of emerging technologies such as blockchain and artificial intelligence (AI), the increasing demand for transparency in financial reporting, and strategies to strengthen stakeholder engagement. Moreover, sustainability and integrated reporting are identified as critical areas for further exploration. This study provides a comprehensive bibliometric analysis of NPO accounting trend, offering valuable insights into the contributions of leading journals, articles, and authors in this field.

Keywords – Accounting, accountability, bibliometric, non-profit organizations, transparency.

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