IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxiiy2022i2p920-926.html
   My bibliography  Save this article

A Bibliometric Analysis of Scientific Accounting Studies Concerning Fiscal Topics

Author

Listed:
  • Ionela Munteanu

    („Ovidius†University of Constanta, Faculty of Economic Sciences, Romania)

  • Flavius Valentin Jakubowicz

    (The Bucharest University of Economic Studies, Romania)

Abstract

This paper contributes to the development of accounting research by presenting a bibliometric analysis of scientific accounting studies that are concerned with fiscal topics during the period 2017- 2022. The study was carried out on a sample of 555 articles published by specialized journals in the field of accounting. The clarity of the presentation is enhanced by the visual reflection of the main results with the help of color bibliometric maps and clustering techniques. The use of VOSviewer allowed us to present the findings in an easy-to-interpret graphical representation. Keywords, word occurrence, relevance of words in titles, and author citation were targeted. The study resulted in the identification of multiple results of interest both for academics and for the general interest involved with expanding knowledge and substantiating financial decisions on a solid basis of evidence and legal rigor. This paper can represent a relevant reference point for future research.

Suggested Citation

  • Ionela Munteanu & Flavius Valentin Jakubowicz, 2022. "A Bibliometric Analysis of Scientific Accounting Studies Concerning Fiscal Topics," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 920-926, Decembrie.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:920-926
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/2022-issue2/Section%205/15.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Mike Brewer & Jonathan Shaw, 2018. "How Taxes and Welfare Benefits Affect Work Incentives," Fiscal Studies, John Wiley & Sons, vol. 39(1), pages 5-38, March.
    2. Kamer-Ainur Aivaz & Ionela Florea Munteanu & Alina Chiriac, 2022. "An exploratory analysis of the dynamics of the activity of the Fiscal Anti-fraud Directorate General in the 2014-2020 period at the level of Romania," Technium Social Sciences Journal, Technium Science, vol. 30(1), pages 337-347, April.
    3. Ludo Waltman & Clara Calero‐Medina & Joost Kosten & Ed C.M. Noyons & Robert J.W. Tijssen & Nees Jan van Eck & Thed N. van Leeuwen & Anthony F.J. van Raan & Martijn S. Visser & Paul Wouters, 2012. "The Leiden ranking 2011/2012: Data collection, indicators, and interpretation," Journal of the American Society for Information Science and Technology, Association for Information Science & Technology, vol. 63(12), pages 2419-2432, December.
    4. Michaël Sicsic, 2022. "Does labour income react more to income tax or means‐tested benefits reforms?," Fiscal Studies, John Wiley & Sons, vol. 43(3), pages 291-319, September.
    5. Francesco Lippi, 2021. "The Fiscal Arithmetic of a Dual Currency Regime," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 53(7), pages 1887-1897, October.
    6. David Coyne, 2017. "Unmasking Local Fiscal Responses to Federal Tax Deductibility," National Tax Journal, National Tax Association;National Tax Journal, vol. 70(2), pages 223-256, June.
    7. Nees Jan Eck & Ludo Waltman, 2010. "Software survey: VOSviewer, a computer program for bibliometric mapping," Scientometrics, Springer;Akadémiai Kiadó, vol. 84(2), pages 523-538, August.
    8. Joan Costa‐Font & Edward C. Norton & Luigi Siciliani & Joan Costa‐Font & Edward C. Norton & Luigi Siciliani, 2017. "The Challenges of Public Financing and Organisation of Long‐Term Care," Fiscal Studies, Institute for Fiscal Studies, vol. 38, pages 365-368, September.
    9. Marco Di Pietro & Luigi Marattin & Raoul Minetti, 2020. "Fiscal Policies Amid a Pandemic: The Response of Italy to the COVID-19 Crisis," National Tax Journal, National Tax Association;National Tax Journal, vol. 73(3), pages 927-950, September.
    10. Kamer-Ainur Aivaz & Ionela Florea Munteanu & Mari-Isabella Stan & Alina Chiriac, 2022. "A Multivariate Analysis of the Links between Transport Noncompliance and Financial Uncertainty in Times of COVID-19 Pandemics and War," Sustainability, MDPI, vol. 14(16), pages 1-23, August.
    11. Panayiotis D. Tahinakis & Michalis P. Samarinas, 2017. "Attributes of audit quality and weak fiscal sustainability countries," International Journal of Banking, Accounting and Finance, Inderscience Enterprises Ltd, vol. 8(1), pages 20-51.
    12. Cornell Bradford & Gerger Richard & Jarrell Gregg A. & Canessa James L., 2021. "Inflation, Investment and Valuation," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 16(1), pages 1-13, February.
    13. Ludo Waltman & Clara Calero-Medina & Joost Kosten & Ed C.M. Noyons & Robert J.W. Tijssen & Nees Jan Eck & Thed N. Leeuwen & Anthony F.J. Raan & Martijn S. Visser & Paul Wouters, 2012. "The Leiden ranking 2011/2012: Data collection, indicators, and interpretation," Journal of the Association for Information Science & Technology, Association for Information Science & Technology, vol. 63(12), pages 2419-2432, December.
    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. Alina (Chiriac) Matei & Kamer-Ainur Aivaz, 2023. "A Bibliometric Analysis on Fraud in Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 986-995, August.

    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. Cinzia Daraio & Simone Di Leo & Loet Leydesdorff, 2022. "Using the Leiden Rankings as a Heuristics: Evidence from Italian universities in the European landscape," LEM Papers Series 2022/08, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    2. Anthony F. J. Raan, 2021. "Laudation on the occasion of the presentation of the Derek de Solla Price Award 2021 to Prof. Ludo Waltman at the ISSI conference, Leuven, 2021," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(10), pages 8235-8238, October.
    3. Marco Cavallaro & Benedetto Lepori, 2021. "Institutional barriers to participation in EU framework programs: contrasting the Swiss and UK cases," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(2), pages 1311-1328, February.
    4. Ying Guo & Xiantao Xiao, 2022. "Author-level altmetrics for the evaluation of Chinese scholars," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(2), pages 973-990, February.
    5. Jeffrey Demaine, 2022. "Fractionalization of research impact reveals global trends in university collaboration," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(5), pages 2235-2247, May.
    6. Leporia, Benedetto & Geuna, Aldo & Mira, Antonietta, 2018. "Scientific Output of US and European Universities Scales Super-linearly with Resources," Department of Economics and Statistics Cognetti de Martiis LEI & BRICK - Laboratory of Economics of Innovation "Franco Momigliano", Bureau of Research in Innovation, Complexity and Knowledge, Collegio 201806, University of Turin.
    7. Shahryar Rahnamayan & Sedigheh Mahdavi & Kalyanmoy Deb & Azam Asilian Bidgoli, 2020. "Ranking Multi-Metric Scientific Achievements Using a Concept of Pareto Optimality," Mathematics, MDPI, vol. 8(6), pages 1-46, June.
    8. Fernando García & Francisco Guijarro & Javier Oliver, 2021. "A Multicriteria Goal Programming Model for Ranking Universities," Mathematics, MDPI, vol. 9(5), pages 1-17, February.
    9. Perianes-Rodriguez, Antonio & Waltman, Ludo & van Eck, Nees Jan, 2016. "Constructing bibliometric networks: A comparison between full and fractional counting," Journal of Informetrics, Elsevier, vol. 10(4), pages 1178-1195.
    10. Lavinia Mustea, 2022. "An Overview of Public Sector Performance in Europe," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 339-345, September.
    11. Lutz Bornmann, 2020. "Bibliometrics-based decision tree (BBDT) for deciding whether two universities in the Leiden ranking differ substantially in their performance," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(2), pages 1255-1258, February.
    12. Lutz Bornmann & Werner Marx & Andreas Barth, 2013. "The Normalization of Citation Counts Based on Classification Systems," Publications, MDPI, vol. 1(2), pages 1-9, August.
    13. Fabio S. V. Silva & Peter A. Schulz & Everard C. M. Noyons, 2019. "Co-authorship networks and research impact in large research facilities: benchmarking internal reports and bibliometric databases," Scientometrics, Springer;Akadémiai Kiadó, vol. 118(1), pages 93-108, January.
    14. Klaus Wohlrabe & Sabine Gralka & Lutz Bornmann, 2019. "Zur Effizienz deutscher Universitäten und deren Entwicklung zwischen 2004 und 2015," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(21), pages 15-21, November.
    15. Loet Leydesdorff & Lutz Bornmann & Jonathan Adams, 2019. "The integrated impact indicator revisited (I3*): a non-parametric alternative to the journal impact factor," Scientometrics, Springer;Akadémiai Kiadó, vol. 119(3), pages 1669-1694, June.
    16. Fredrik Niclas Piro, 2019. "The R&D composition of European countries: concentrated versus dispersed profiles," Scientometrics, Springer;Akadémiai Kiadó, vol. 119(2), pages 1095-1119, May.
    17. Tomaz Bartol & Gordana Budimir & Primoz Juznic & Karmen Stopar, 2016. "Mapping and classification of agriculture in Web of Science: other subject categories and research fields may benefit," Scientometrics, Springer;Akadémiai Kiadó, vol. 109(2), pages 979-996, November.
    18. Mingers, John & Leydesdorff, Loet, 2015. "A review of theory and practice in scientometrics," European Journal of Operational Research, Elsevier, vol. 246(1), pages 1-19.
    19. Mohammad Ashraful Mobin & Masnun Mahi & M. Kabir Hassan & Marzia Habib & Shabiha Akter & Tahmina Hassan, 2023. "An analysis of COVID-19 and WHO global research roadmap: knowledge mapping and future research agenda," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 13(1), pages 35-56, March.
    20. Zhesi Shen & Liying Yang & Zengru Di & Jinshan Wu, 2019. "Large enough sample size to rank two groups of data reliably according to their means," Scientometrics, Springer;Akadémiai Kiadó, vol. 118(2), pages 653-671, February.

    More about this item

    Keywords

    bibliometric; mapping; fiscal; accounting; visual accounting;
    All these keywords.

    JEL classification:

    • C38 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Classification Methdos; Cluster Analysis; Principal Components; Factor Analysis
    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • O50 - Economic Development, Innovation, Technological Change, and Growth - - Economywide Country Studies - - - General

    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:ovi:oviste:v:xxii:y:2022:i:2:p:920-926. 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: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.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.