Insurance Accounting Research: Themes, Gaps, and Global Directions
About this article
Keywords:
Insurance Accounting; IFRS 4; IFRS 17; Bibliometric Analysis; Systematic Literature Review; Disclosure; Liability ValuationAbstract
Purpose: This study maps the intellectual structure and evolving themes of insurance accounting by integrating a systematic literature review with bibliometric analysis. The aim is to identify dominant research clusters, surface thematic and regional gaps, and inform future academic inquiry and standard-setting dialogue.
Research Problem: Despite insurance accounting’s transformative stage, the literature remains fragmented across technical design, institutional dynamics, and regulatory practice. A consolidated view of core themes, knowledge gaps, and intellectual linkages is needed to advance cumulative scholarship and support evidence-based standard-setting.
Design/Methodology/Approach: A corpus of 142 peer-reviewed articles (2005–August 2025) was systematically reviewed. Bibliometric techniques implemented in Bibliometrix/Biblioshiny were used for citation and co-authorship mapping, keyword co-occurrence, cluster identification, and geographic analysis. The mixed-method design combines thematic synthesis with quantitative network metrics to assess research patterns and influence.
Findings: Five interlinked themes dominate: liability measurement, fulfilment cash flows and discounting, disclosure and communication, stakeholder perspectives and governance, and implications for primary financial statements. Publications accelerate from 2020, yet gaps persist in post-implementation evidence, triangulated designs, and coverage of emerging economies.
Practical Implications: The mapping provides a prioritised agenda for scholars, regulators, and practitioners: expand longitudinal and mixed-methods research; evaluate transition choices and contractual service margin effects; strengthen disclosure specificity and KPI consistency; and build capacity in under-represented jurisdictions to support harmonised implementation.
Originality/Value: To the best of our knowledge, this is the first study to combine full bibliometric mapping with a systematic review to comprehensively chart post-insurance accounting reforms.
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