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Global Trends and Insights in Actuarial Accounting for Insurance Companies: A Bibliometric Study

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  • Ahmuda, Mohamed Aghel
  • Yakhlf, Mahmoud Abdualaziz Y

Abstract

Purpose: This research examines the relationship between actuarial accounting and insurance; with particular reference to its emergence, current status, and major achievement. By employing research strategies of bibliometric, this study aims to establish findings in regard to trends, authors, organizations, countries and Intellectual cooperative systems influencing Actuarial Accounting in the Insurance market.Design/Methodology/Approach: This research employs bibliometric analysis inclusive of the Scopus database to obtain actuarial accounting and insurance articles from the publication years between 1973 to 2023 using peer-reviewed journals only. Strict procedures of separating datasets assure data credibility, whereas co-word analysis and visualization help reveal theme patterns and prominent authors.Findings: These findings present the shift in activity and key contributors in the field of actuarial accounting, including shifts in research focus and famous global contributions.Implications/Originality/Value: This research advances scholars’ actuarial accounting knowledge in the insurance sector, which is crucial for academics, insurers, and policymakers to enhance their approaches and effectively face new challenges.

Suggested Citation

  • Ahmuda, Mohamed Aghel & Yakhlf, Mahmoud Abdualaziz Y, 2024. "Global Trends and Insights in Actuarial Accounting for Insurance Companies: A Bibliometric Study," Journal of Accounting and Finance in Emerging Economies, CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan, vol. 10(2), pages 155-164, June.
    • Handle: RePEc:src:jafeec:v:10:y:2024:i:2:p:155-164
    DOI: http://doi.org/10.26710/jafee.v10i2.2995
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