Behavioral Accounting : a Bibliometric Analysis of Literature Outputs in 2013-2022

• Autorzy: Justyna Fijałkowska , Valerio Brescia , Dominika Korzeniowska
• Języki publikacji: EN

Abstrakty

EN

Objective: Comprehensive overview of the most current topics, trends and scientific production in the field of behavioral accounting.
Method: A bibliometric approach was applied to analyze data extracted from the Scopus database covering the period 2013-2022. R software and VOS viewer were used to determine the relevant parameters of the studied papers and create scientific maps of collocations.
Findings: An analysis of selected 270 papers has shown that behavioral accounting is a rather scattered area both in terms of publication outputs as well as the conceptual apparatus, including the keywords used by scientists dealing with such issues. This makes it much more challenging to synthesize its output to date and probably slows down the process of crystallizing its scientific identity.
Value Added: It is a diagnosis of the current state of the art within behavioral accounting that can be treated as a continuation of the literature reviews made so far by means of more "manual" methods; however, the first performed with the use of bibliometric tools and devoted exclusively to that topic.
Recommendations: It would benefit the field's development if researchers parameterized their outputs to facilitate the synthesis of the current state of knowledge within behavioral accounting. (original abstract)

Słowa kluczowe

PL

Rachunkowość behawioralna; Analiza bibliometryczna; Mapowanie wiedzy

EN

Behavioural accounting; Bibliometric analysis; Knowledge mapping

• Czasopismo: Journal of Intercultural Management
• Rocznik: 2022
• Tom: 14
• Numer: nr 3
• Strony: 17-40

Twórcy

autor

Justyna Fijałkowska

• University of Social Sciences, Poland

autor

Valerio Brescia

• University of Turin, Italy

autor

Dominika Korzeniowska

• University of Lodz, Poland

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Identyfikatory

DOI

10.2478/joim-2022-0010