Title: Examining the scope of the accounting literature: a bibliometric review of a decade of research

Authors: G. Steven McMillan; Debra L. Casey

Addresses: Penn State Abington, 1600 Woodland Road, Abington, PA 19001, USA ' Fox School of Business and Management, Temple University, Philadelphia, PA 19122, USA

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.

Keywords: accounting; bibliometrics; co-citation analysis; intellectual base; research front.

DOI: 10.1504/IJBBM.2018.092782

International Journal of Bibliometrics in Business and Management, 2018 Vol.1 No.2, pp.147 - 159

Received: 28 Aug 2017
Accepted: 14 Oct 2017
Published online: 29 Jun 2018 *

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