as_incidence_matrix() was renamed to as_biadjacency_matrix() to create a more consistent API.
Reason:
Some authors refer to the bipartite adjacency matrix as the “bipartite incidence matrix”. igraph 1.6.0 and later does not use this naming to avoid confusion with the edge-vertex incidence matrix.
Is the edge-vertex incidence matrix implemented in igraph? I could not find a function in the R library of igraph.
So implementing this in C is not hard, but first we need to think carefully about how to best define the incidence matrix. If you like, you could help with that.
Questions to consider:
How do we define it for simple undirected graphs? This is fairly straightforward: 1 indicates when an edge and vertex are incident.
What about graphs with self-loops?
What about multi-edges?
What about directed graphs?
Do we need a special definition for weighted graphs? Is this definition consistent with multi-edges?
How does all this fit with BB^T being equal to the Laplacian? Do we get the directed and weighted generalizations of the Laplacian which are already implemented in igraph, or so we get something else?
Coming up with various definitions is not difficult. The main point for me is the last one: consistency with the Laplacian. It also makes sense to review how other software packages define the incidence matrix, and if there are differences, point them out.
If you would like to help with this, thinking through these questions and writing up a summary of what you found would be very useful. References to textbooks are also welcome, but beware that textbooks often differ from each other, and most consider only unweighted simple undirected graphs.