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All Journal Journal of Accounting and Taxation
Arsen Djatej
Retired
Economics, Econometrics & Finance Social Sciences

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Cross-National Distribution of Research Outputs in Accounting: A Bibliometric Analysis Monica Lin; Ning Li; Robert Sarikas; Arsen Djatej
Journal of Accounting and Taxation Vol. 2 No. 1 (2022): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v2i1.646

Abstract

This paper presents an empirical study of the cross-national distribution of research in accounting as a distinctive subject of business research using bibliometric methods. Data utilized in this study has been extracted from Scopus and sample nations include all OECD countries and Asian Newly Industrialized Economies (NIEs).  Our analysis confirms a continuous process of convergence in research specialization in accounting between 1996 and 2015. We also find a developing shift in the connection between accounting and other areas of business research.   
Co-Authors Monica Lin Ning Li Robert Sarikas