Bibliometric Analysis of the Development of International Accounting Research: A Review of the Literature in the Last Two Decades

Authors

  • Loso Judijanto IPOSS Jakarta
  • Trinandari Prasetya Nugrahanti IKPIA Perbanas Institute
  • Hasan Ashari IKPIA Perbanas Institute
  • Sri Adella Fitri Universitas Islam Negeri Mahmud Yunus Batusangkar

DOI:

https://doi.org/10.58812/wsaf.v1i03.396

Keywords:

Bibliometric analysis , International accounting research , Accounting profession challenges

Abstract

This research conducts a bibliometric analysis to examine the development of international accounting research over the past two decades. Utilizing a quantitative approach, we explore clusters, highly cited publications, and keyword occurrences within the literature. The analysis reveals six distinct clusters, each highlighting key themes such as challenges in the accounting profession, financial accounting practices, cultural influences, governance dynamics, and value relevance. Additionally, the study identifies highly cited publications that have significantly influenced the international accounting discourse, offering insights into pivotal works that have shaped the field. Keyword analysis further unveils prevalent and less explored themes, with terms like "Firm," "Market," and "Accountant" emerging prominently. The abstract concludes by discussing the implications for future research, emphasizing potential avenues for exploration and the need for a nuanced understanding of the multifaceted landscape of international accounting.

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Published

2023-11-30

How to Cite

Judijanto, L., Nugrahanti, T. P., Ashari, H., & Fitri , S. A. (2023). Bibliometric Analysis of the Development of International Accounting Research: A Review of the Literature in the Last Two Decades. West Science Accounting and Finance, 1(03), 85–96. https://doi.org/10.58812/wsaf.v1i03.396

Issue

Vol. 1 No. 03 (2023): West Science Accounting and Finance

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Articles

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Copyright (c) 2023 Loso Judijanto, Trinandari Prasetya Nugrahanti, Hasan Ashari, Sri Adella Fitri

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