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From a financial perspective, working capital represents the liquidity of firms that makes
them able to deal with short-term liabilities in current assets (inventories, receivables accounts, and
net financial resources). However, this concept is also considered in scientific literature as, among
other meanings, stock of productive capital, or variables costs. Considering the importance of
working capital in a firms’ dynamics, the principal objective of this study is to highlight the main
gaps and insights in literature concerning working capital and to suggest future research. For this
purpose, bibliometric analysis was carried out through bibliographic information from both the
Web of Science Core Collection and from the Scopus for the topic of “working capital”. These data
were first worked through bibliometric approaches, considering the VOSviewer and Gephi software
and later surveyed through a literature review. As the main insights, it is worth highlighting that
there are several gaps in related literature, where the most worrying is the weak reference to
sustainability or sustainable development concepts. Finally, the majority of the networked research
was focused on just a few authors, organizations, and countries.
Descrição
Palavras-chave
Web of Science Scopus benchmarking financial studies VOSviewer Gephi centrality literature review
Contexto Educativo
Citação
Editora
MDPI