Mapping the Nexus of Economic Crime, Forensic Accounting, and Sustainable Development Goals (SDGs): A Bibliometric Review
摘要
The aim of this study is to examine the complex relationship between economic crime, forensic accounting, and the Sustainable Development Goals (SDGs). By integrating insights from existing research, this work aims to contribute significantly to ongoing efforts aimed at combating economic and financial crime on a global scale. According to recent regulations from the International Federation of Accountants, ongoing problems like corruption, money laundering, tax evasion, and different types of fraud pose significant obstacles to economic growth and sustainable development. These illegal activities undermine the integrity of financial systems, diminish public trust, and divert vital resources. Ultimately, they threaten economic stability and substantially impede progress toward the United Nations Sustainable Development Goals, which focus on ending poverty, reducing inequality, and encouraging sustainable practices globally. This chapter highlights the crucial importance of strong governance in combating fraudulent activities, emphasizing a framework that promotes accountability and transparency. We conducted a bibliometric systematic review on forensic accounting, financial crime, and their links to good governance and the Sustainable Development Goals (SDGs). To analyze the published papers from the Web of Science database, two powerful bibliometric visualization tools were used: Biblioshiny and VOSviewer. The study highlights the primary red flags from the literature, key aspects of forensic accounting and economic crime, how their relevance has changed over time, their geographic distribution, and their relationship with good governance patterns. Regarding practical and social implications, the results provide valuable insights for managers and policymakers. These insights can help guide efforts toward achieving the 2030 Agenda for Sustainable Development, adopted by all United Nations Member States in 2015, particularly through the use of forensic accounting to prevent fraud. The study's originality lies in employing a novel approach called scientific mapping, which combines two bibliometric tools: Biblioshiny and VOSviewer. Additionally, it stands out by exploring the intersection of three distinct topics: economic and financial crime, forensic accounting, and sustainable development goals.