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Corporate Accountability and Entrepreneurship: A Bibliometric Analysis Using Scopus Data


Authors : Ashima Varghese; Esha Bansal

Volume/Issue : Volume 11 - 2026, Issue 6 - June


Google Scholar : https://tinyurl.com/muccwyrv

Scribd : https://tinyurl.com/y2zua2nm

DOI : https://doi.org/10.38124/ijisrt/26jun001

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.


Abstract : This study provides an overall bibliometric review of the intersection between corporate accountability (including corporate governance, ESG, and CSR) and entrepreneurship with a particular emphasis on the governance-innovation paradox – the tension between accountability mechanisms that emphasize control and compliance, and entrepreneurial processes that require flexibility, risk-taking, and innovation. Using VOSviewer, we analyzed 2,033 documents retrieved from Scopus for co-citation analysis, bibliographic coupling (documents, nations, sources), keyword co-occurrence and citation analysis with the keywords “corporate accountability” OR “corporate governance” AND “entrepreneurship”. The data show a very fragmented intellectual structure: “corporate governance” (703) and “accountability” (373) are the dominant keywords; entrepreneurship-related phrases are marginal (e.g., “entrepreneurship” = 6; “innovation” = 14). Co‐citation analysis revealed five topic clusters—agency theory, stakeholder theory, public accountability, critical social theory and empirical entrepreneurship—and weak links between the streams of governance and innovation. Li (2018) received the highest 858 citations, Jongbloed (2008) received 691 citations and so on. Key journal sources such as Sustainability (Switzerland) published 62 documents received 1196 citations (TLS=8584), CSR, Sustainability, Ethics And Governance published 32 documents received 68 citations (TLS=2958) act as intellectual hubs. At the country level, the United Kingdom (TLS=108,294) and United States (73,887) are central and rising economies (India, Malaysia, China, South Africa) are highly integrated. We conclude that segregated research traditions perpetuate the governance-innovation contradiction and propose a future research program focused on “future-relevant governance” that reconciles accountability with entrepreneurial dynamism. This assessment provides practical lessons for entrepreneurs, board members, and policy makers who are interested in developing governance systems that support rather than inhibit innovation.

Keywords : Corporate Accountability; Corporate Governance; Entrepreneurship; Governance‑Innovation Paradox; Bibliometric Analysis.

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This study provides an overall bibliometric review of the intersection between corporate accountability (including corporate governance, ESG, and CSR) and entrepreneurship with a particular emphasis on the governance-innovation paradox – the tension between accountability mechanisms that emphasize control and compliance, and entrepreneurial processes that require flexibility, risk-taking, and innovation. Using VOSviewer, we analyzed 2,033 documents retrieved from Scopus for co-citation analysis, bibliographic coupling (documents, nations, sources), keyword co-occurrence and citation analysis with the keywords “corporate accountability” OR “corporate governance” AND “entrepreneurship”. The data show a very fragmented intellectual structure: “corporate governance” (703) and “accountability” (373) are the dominant keywords; entrepreneurship-related phrases are marginal (e.g., “entrepreneurship” = 6; “innovation” = 14). Co‐citation analysis revealed five topic clusters—agency theory, stakeholder theory, public accountability, critical social theory and empirical entrepreneurship—and weak links between the streams of governance and innovation. Li (2018) received the highest 858 citations, Jongbloed (2008) received 691 citations and so on. Key journal sources such as Sustainability (Switzerland) published 62 documents received 1196 citations (TLS=8584), CSR, Sustainability, Ethics And Governance published 32 documents received 68 citations (TLS=2958) act as intellectual hubs. At the country level, the United Kingdom (TLS=108,294) and United States (73,887) are central and rising economies (India, Malaysia, China, South Africa) are highly integrated. We conclude that segregated research traditions perpetuate the governance-innovation contradiction and propose a future research program focused on “future-relevant governance” that reconciles accountability with entrepreneurial dynamism. This assessment provides practical lessons for entrepreneurs, board members, and policy makers who are interested in developing governance systems that support rather than inhibit innovation.

Keywords : Corporate Accountability; Corporate Governance; Entrepreneurship; Governance‑Innovation Paradox; Bibliometric Analysis.

Paper Submission Last Date
30 - June - 2026

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