Journal Dialectica (Journal of Accounting Research)
Vol. 1 No. 2 (2026): Dialectica : Journal of Accounting Research

MAPPING FINANCIAL DISTRESS AND SUSTAINABILITY RESEARCH IN MSMES: BIBLIOMETRIC ANALYSIS AND LITERATURE REVIEW

Nala Putri Zhulian (Sultan Syarif Kasim State Islamic University, Riau)
Febri Rahmi (Sultan Syarif Kasim State Islamic University, Riau)
M Refsin Alfarisi (Unknown)
Miftahur Rahmah (Unknown)
Pani Anggraini Syafitri (Unknown)



Article Info

Publish Date
03 Sep 2026

Abstract

Purpose: This study aims to map the development of research on financial distress and sustainability in MSMEs through VOSviewer-based bibliometric analysis and literature review. Design/methodology/approach: This study applies a bibliometric approach based on a literature review. Data were collected using Publish or Perish and analyzed using VOSviewer. The data collected consisted of 500 articles from 2014 to 2024, related to financial distress, sustainability, and MSMEs. This was used to identify journal publication trends, analyze themes, and visualize them based on clusters and items. Findings: The analysis selected 164 articles relevant to financial distress and sustainability. Publication peaked in 2021 with 20 articles. VOSviewer mapping generated seven clusters and 33 topic items. The highest citation count reached 349, while J. Martínez-Ferrero and I. M. García-Sánchez were the most productive authors. Sustainability emerged as the dominant Q1 journal. Research implications: This study identifies dominant and underexplored themes as a future research gap

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Journal Info

Abbrev

dialectica

Publisher

Subject

Description

The Journal Dialectica (Journal of Accounting Research) is a peer-reviewed periodical committed to disseminating original, conceptual, and empirical research findings in the fields of accounting and finance. This journal aims to serve as a platform for critical and constructive academic discourse ...