RESEARCH TRENDS IN THE AREA OF ACCOUNTING BASED ON THE ANALYSIS OF PUBLICATIONS IN HIGH IMPACT JOURNALS

Jhoany Valencia-Arias1*, Diana Arango-Botero2, Silvia Zapata3, Yesenia Acevedo4, Lucia Palacios-Moya5, Lemy Bran-Piedrahita6

1Prof. Instituto Tecnológico Metropolitano, COLOMBIA, jhoanyvalencia@itm.edu.co
2Prof. Instituto Tecnológico Metropolitano, COLOMBIA, dianaarangob@itm.edu.co
3Prof. Institución Universitaria Escolme, COLOMBIA, contaduriapublica@escolme.edu.co
4Prof. Fundación Universitaria Católica del Norte, COLOMBIA, yacevedoc@ucn.edu.co
5Prof. Institución Universitaria Escolme, COLOMBIA, contaduriapublica@escolme.edu.co
6Prof. Fundación Universitaria Católica del Norte, COLOMBIA, lbpiedrahita@ucn.edu.co
*Corresponding author

Abstract

Accounting research has become increasingly relevant due to changes in the global accounting context, the characteristics of its objects of study and attempts to standardize accounting processes in different regions of the world. From this context, we have moved from an area of knowledge of accounts and records to a view of the accounting system from particular economic realities and needs. The objective of this research is to identify trends and developments in accounting research. The methodology is quantitative and descriptive, based on a bibliometric study supported by a search equation applied to the Scopus database in the nine journals with the greatest impact on the database, taking 1950 academic documents as a sample. Among the results we can observe that accounting research has had a growing increase from 1996 to today, with the areas with the greatest production being Business Management and Accounting, Economics, Econometrics and Finance, Social Sciences, Decision Sciences and Psychology, showing the interdisciplinary approach of the research perspective in accounting. Additionally, among the most relevant sub-themes in the last 3 years in accounting research are: earnings management, disclosure, corporate governance, audit quality, voluntary disclosure, information asymmetry and corporate social responsibility.

Keywords: accounting, bibliometrics, research trends.


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CITATION: Abstracts & Proceedings of SOCIOINT 2018- 5th International Conference on Education, Social Sciences and Humanities, 2-4 July 2018- Dubai, UAE

ISBN: 978-605-82433-3-0