E-Jurnal Akuntansi
Vol. 34 No. 2 (2024)

Asset Misappropriations Fraud: A Bibliometric Study

Nanang Setiawan (Institut Agama Islam Al-Fatimah Bojonegoro, Indonesia)



Article Info

Publish Date
18 Oct 2026

Abstract

This research aims to carry out bibliometric analysis of 71 international journal articles on the topic of Asset Misappropriations (AM). This study is important considering that there is a lot of research on fraud but there is no mapping of AM based on fraud type and fraud per industry. This bibliometric study uses NVIVO software with three analyses: word cloud, fraud classification, and fraud classification by industry. The results of the analysis show that the dominant types of fraud studied in AM are luggage theft, cash theft and skimming. The dominant types of industry studied are banking, government sector and retail. The predominant fraud at industrial banks is cash theft; fraud in the dominant government industrial sector is theft of inventory; and the dominant fraud in the retail industry is inventory robbery. This study contributes to increasing literacy for the history of AM and provides recommendations for future research; also contribute to practitioners in creating anti-fraud policies for companies and otherorganizations.

Copyrights © 2024






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JURNAL AKUNTANSI (EJA) E-Jurnal Akuntansi [e-ISSN 2302-8556] is an electronic scientific journal published online once a month. E-journal aims to improve the quality of science and channel the interest of sharing and dissemination of knowledge for scholars, students, practitioners, and the ...