BIBLIOMETRIC ANALYSIS OF RESEARCH ON CIVIL SOCIETY ORGANISATIONS AND THEIR ACCOUNTING AND ANALYTICAL SUPPORT
Abstract
The activation of civil society in Ukraine in the context of overcoming external and internal threats necessitates the formation of an adequate information support system for making appropriate management decisions. The purpose of the article is to determine the directions and trends of scientific research on accounting and analytical support for civil society organizations (institutions) in order to identify scientific schools and areas, public requests and current problems in this area. In accordance with the tasks set, the methods of dynamic and bibliometric analysis of literature, generalization and grouping, contextual and content, evolutionary-temporal and spatio-temporal analysis, comparative and cluster analysis were used. As a result of the analysis of concepts in the VOSviewer program, a diagram of the relationships between the concept of "civil society organizations" with other categories in scientific articles and abstracts was constructed. A cluster analysis of the publication landscape of civil society was carried out, according to the results of which eleven clusters were identified and the main directions of world research on civil society organizations were established. The multidisciplinary nature of civil society research, which covers political, sociological, economic and managerial scientific spheres, has been confirmed. Accounting and analytical support of civil society entities is a little-studied area. The main part of the publication activity on civil society is devoted to research on the evolution of institutionalization and development of civil society, ensuring the rights and freedoms of citizens, issues of national security, establishing cooperation between the public, the government and business for the implementation of sustainable development, protecting the country, resolving conflicts, social and other problems of humanity or certain segments of it. A promising area of research on accounting and analytical support of civil society institutions will be to clarify the issues of financial accountability of civil society organisations in order to satisfy the information requests of the public, business, and the state.
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