Open AccessCross-National Distribution of Research Outputs in Accounting: A Bibliometric Analysis
Author(s) -
Monica Lin,
Ning Li,
Robert Sarikas,
Arsen Djatej
Publication year - 2022
Publication title -
journal of accounting and taxation
Language(s) - English
Resource type - Journals
ISSN - 2808-7127
DOI - 10.47747/jat.v2i1.646
Subject(s) - scopus , sample (material) , convergence (economics) , accounting , distribution (mathematics) , regional science , bibliometrics , national accounts , accounting research , economics , econometrics , geography , political science , computer science , economic growth , mathematics , library science , mathematical analysis , chemistry , medline , chromatography , law
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.