IDEAS home Printed from https://ideas.repec.org/a/bla/acctfi/v60y2020i4p3217-3251.html
   My bibliography  Save this article

Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions

Author

Listed:
  • Martina K. Linnenluecke
  • Mauricio Marrone
  • Abhay K. Singh

Abstract

This article offers a systematic review of the major contributions in the journal Accounting & Finance over the past 60 years. We apply several different bibliographic tools to model highly cited articles and major strands of research that have significantly advanced research in accounting and finance across the Asia‐Pacific region. An analysis of bursting (or ‘hot’) topics shows major research trends over time, including recent ‘hot’ topics such as China‐related research, corporate social responsibility and sustainable finance. The article concludes by highlighting new research directions ‐ Accounting & Finance has opened towards more interdisciplinary research and greater diversity in methods.

Suggested Citation

  • Martina K. Linnenluecke & Mauricio Marrone & Abhay K. Singh, 2020. "Sixty years of Accounting & Finance: a bibliometric analysis of major research themes and contributions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 3217-3251, December.
    • Handle: RePEc:bla:acctfi:v:60:y:2020:i:4:p:3217-3251
    DOI: 10.1111/acfi.12714
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/acfi.12714
    Download Restriction: no
    File URL: https://libkey.io/10.1111/acfi.12714?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Mauricio Marrone & Martina K. Linnenluecke & Grant Richardson & Tom Smith, 2020. "Trends in environmental accounting research within and outside of the accounting discipline," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(8), pages 2167-2193, September.
    2. Martina K. Linnenluecke & Jacqueline Birt & Xiaoyan Chen & Xin Ling & Tom Smith, 2017. "Accounting Research in Abacus, A&F, AAR, and AJM from 2008–2015: A Review and Research Agenda," Abacus, Accounting Foundation, University of Sydney, vol. 53(2), pages 159-179, June.
    3. E. Tattershall & G. Nenadic & R. D. Stevens, 2020. "Detecting bursty terms in computer science research," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(1), pages 681-699, January.
    4. Brendan O'Dwyer & Jeffrey Unerman, 2020. "Shifting the focus of sustainability accounting from impacts to risks and dependencies: researching the transformative potential of TCFD reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(5), pages 1113-1141, June.
    5. Huili Chen & Ying Chen & Bin Lin & Yanchao Wang, 2019. "Can short selling improve internal control? An empirical study based on the difference‐in‐differences model," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1233-1259, March.
    6. Isaac Otchere, 2003. "Accounting and Finance at forty: a retrospective evaluation," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 43(2), pages 211-230, July.
    7. Cynthia W. Cai & Martina K. Linnenluecke & Mauricio Marrone & Abhay K. Singh, 2019. "Machine Learning and Expert Judgement: Analyzing Emerging Topics in Accounting and Finance Research in the Asia–Pacific," Abacus, Accounting Foundation, University of Sydney, vol. 55(4), pages 709-733, December.
    8. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.
    9. Xiaoran Ni & Huilin Zhang, 2019. "Mandatory corporate social responsibility disclosure and dividend payouts: evidence from a quasi‐natural experiment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(5), pages 1581-1612, March.
    10. Stewart Jones & Nurul Alam, 2019. "A machine learning analysis of citation impact among selected Pacific Basin journals," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(4), pages 2509-2552, December.
    11. Garfield, Eugene, 2009. "From the science of science to Scientometrics visualizing the history of science with HistCite software," Journal of Informetrics, Elsevier, vol. 3(3), pages 173-179.
    12. Ivan Diaz-Rainey & Becky Robertson & Charlie Wilson, 2017. "Stranded research? Leading finance journals are silent on climate change," Climatic Change, Springer, vol. 143(1), pages 243-260, July.
    13. Diaz-Rainey, Ivan & Tulloch, Daniel J., 2018. "Carbon pricing and system linking: Lessons from the New Zealand Emissions Trading Scheme," Energy Economics, Elsevier, vol. 73(C), pages 66-79.
    14. Mauricio Marrone & Mara Hammerle, 2018. "Smart Cities: A Review and Analysis of Stakeholders’ Literature," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 60(3), pages 197-213, June.
    15. Martina K. Linnenluecke & Tom Smith, 2019. "A Primer on Global Environmental Change," Abacus, Accounting Foundation, University of Sydney, vol. 55(4), pages 810-824, December.
    16. Stephen Brammer & Layla Branicki & Martina Linnenluecke & Tom Smith, 2019. "Grand challenges in management research: Attributes, achievements, and advancement," Australian Journal of Management, Australian School of Business, vol. 44(4), pages 517-533, November.
    17. Mauricio Marrone, 2020. "Application of entity linking to identify research fronts and trends," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(1), pages 357-379, January.
    18. Clive Gaunt & Steven Cahan, 2014. "Accounting and Finance: authorship and citation trends," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 441-465, June.
    19. Martina K Linnenluecke & Mauricio Marrone & Abhay K Singh, 2020. "Conducting systematic literature reviews and bibliometric analyses," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 175-194, May.
    20. Dan Daugaard, 2020. "Emerging new themes in environmental, social and governance investing: a systematic literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1501-1530, June.
    21. Ahmed Al‐Hadi & Bikram Chatterjee & Ali Yaftian & Grantley Taylor & Mostafa Monzur Hasan, 2019. "Corporate social responsibility performance, financial distress and firm life cycle: evidence from Australia," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(2), pages 961-989, June.
    22. Bornmann, Lutz, 2014. "Do altmetrics point to the broader impact of research? An overview of benefits and disadvantages of altmetrics," Journal of Informetrics, Elsevier, vol. 8(4), pages 895-903.
    23. Ashley Ding & Dan Daugaard & Martina K. Linnenluecke, 2020. "The future trajectory for environmental finance: planetary boundaries and environmental, social and governance analysis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(1), pages 3-14, March.
    24. Cobo, M.J. & López-Herrera, A.G. & Herrera-Viedma, E. & Herrera, F., 2011. "An approach for detecting, quantifying, and visualizing the evolution of a research field: A practical application to the Fuzzy Sets Theory field," Journal of Informetrics, Elsevier, vol. 5(1), pages 146-166.
    25. Karen Benson & Robert Faff & Tom Smith & Steven Cahan, 2014. "Fifty years of finance research in the Asia Pacific Basin," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 54(2), pages 335-363, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Iustina Alina Boitan & Ewa Wanda Maruszewska, 2021. "Corporate governance features among European Union countries – an exploratory analysis," The Review of Finance and Banking, Academia de Studii Economice din Bucuresti, Romania / Facultatea de Finante, Asigurari, Banci si Burse de Valori / Catedra de Finante, vol. 13(1), pages 79-91, June.
    2. Mohamed M. Dhiaf & Osama F. Atayah & Nohade Nasrallah & Guilherme F. Frederico, 2021. "Thirteen years of Operations Management Research (OMR) journal: a bibliometric analysis and future research directions," Operations Management Research, Springer, vol. 14(3), pages 235-255, December.
    3. Wang, Xinxin & Xu, Zeshui & Qin, Yong & Skare, Marinko, 2021. "Service networks for sustainable business: A dynamic evolution analysis over half a century," Journal of Business Research, Elsevier, vol. 136(C), pages 543-557.
    4. Yidan Liang, 2023. "Capital and labour distortion in China: a systematic literature review using HistCite," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 1759-1784, June.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Guilherme Belloque & Martina K Linnenluecke & Mauricio Marrone & Abhay K Singh & Rui Xue, 2021. "55 years of Abacus: Evolution of Research Streams and Future Research Directions," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 593-618, September.
    2. Tom Smith, 2018. "From the Editor," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 5-10, March.
    3. Mauricio Marrone & Sascha Lemke & Lutz M. Kolbe, 2022. "Entity linking systems for literature reviews," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(7), pages 3857-3878, July.
    4. Ali Uyar & Khalil Nimer & Cemil Kuzey, 2023. "Education quality, internet access in schools, and research performance in management and accounting domains: a cross-country investigation," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(10), pages 5441-5475, October.
    5. Deming Lin & Tianhui Gong & Wenbin Liu & Martin Meyer, 2020. "An entropy-based measure for the evolution of h index research," Scientometrics, Springer;Akadémiai Kiadó, vol. 125(3), pages 2283-2298, December.
    6. Dan Daugaard, 2020. "Emerging new themes in environmental, social and governance investing: a systematic literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(2), pages 1501-1530, June.
    7. Gao, Qiang & Liang, Zhentao & Wang, Ping & Hou, Jingrui & Chen, Xiuxiu & Liu, Manman, 2021. "Potential index: Revealing the future impact of research topics based on current knowledge networks," Journal of Informetrics, Elsevier, vol. 15(3).
    8. Zhichao Wang & Valentin Zelenyuk, 2021. "Performance Analysis of Hospitals in Australia and its Peers: A Systematic Review," CEPA Working Papers Series WP012021, School of Economics, University of Queensland, Australia.
    9. Ali Uyar & Simone Pizzi & Fabio Caputo & Cemil Kuzey & Abdullah S. Karaman, 2022. "Do shareholders reward or punish risky firms due to CSR reporting and assurance?," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 43(5), pages 1596-1620, July.
    10. Robert Powell & Anh Do & Denise Gengatharen & Jaime Yong & Rasiah Gengatharen, 2023. "The relationship between responsible financial behaviours and financial wellbeing: The case of buy‐now‐pay‐later," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4431-4451, December.
    11. Mauricio Marrone & Martina K Linnenluecke, 2020. "Interdisciplinary Research Maps: A new technique for visualizing research topics," PLOS ONE, Public Library of Science, vol. 15(11), pages 1-16, November.
    12. Jiaojiao Yang & Ting Wang & Yujie Hu & Qiyun Deng & Shu Mo, 2023. "Comparative Analysis of Research Trends and Hotspots of Foreign and Chinese Building Carbon Emissions Based on Bibliometrics," Sustainability, MDPI, vol. 15(13), pages 1-24, June.
    13. Sylvain Marsat & Guillaume Pijourlet & Muhammad Ullah, 2021. "Is there a trade‐off between environmental performance and financial resilience? International evidence from the subprime crisis," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(3), pages 4061-4084, September.
    14. David Bond & Victoria J. Clout & Robert M. J. Czernkowski & Anna Wright, 2021. "Research productivity of Australian accounting academics," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(1), pages 1081-1104, March.
    15. Zahra Borghei, 2021. "Carbon disclosure: a systematic literature review," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(4), pages 5255-5280, December.
    16. Sandip Solanki & Seema Singh & Meeta Joshi, 2023. "A Bibliometric Analysis of the International Journal of Energy Economics and Policy: 2013-2022," International Journal of Energy Economics and Policy, Econjournals, vol. 13(5), pages 260-270, September.
    17. Boubaker, Sabri & Goodell, John W. & Kumar, Satish & Sureka, Riya, 2023. "COVID-19 and finance scholarship: A systematic and bibliometric analysis," International Review of Financial Analysis, Elsevier, vol. 85(C).
    18. Linnenluecke, Martina K. & Chen, Xiaoyan & Ling, Xin & Smith, Tom & Zhu, Yushu, 2016. "Emerging trends in Asia-Pacific finance research: A review of recent influential publications and a research agenda," Pacific-Basin Finance Journal, Elsevier, vol. 36(C), pages 66-76.
    19. Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
    20. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:acctfi:v:60:y:2020:i:4:p:3217-3251. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://edirc.repec.org/data/aaanzea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.