Examining the scope of the accounting literature: a bibliometric review of a decade of research
by G. Steven McMillan; Debra L. Casey
International Journal of Bibliometrics in Business and Management (IJBBM), Vol. 1, No. 2, 2018

Abstract: Previous research has determined that accounting research has changed over time to be much more financial accounting focused. In addition, much of the top-tier accounting efforts rely on concepts, theories, and methodologies from finance and economics. Yet, accounting research seeks to establish itself as a unique paradigm. This research endeavour seeks to explore, using bibliometric analyses, the last decade of accounting research in its top five journals. Our findings are that accounting still relies on the finance and economics literatures, but that progress has been made in more clearly establishing accounting as a unique area of research.

Online publication date: Fri, 29-Jun-2018

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