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Accounting Harmonization With Ifrs: A Bibliometric Analysis Using Vosviewer Software

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  • MARINA Alexandra-Gabriela

    (Lucian Blaga University of Sibiu)

Abstract

Numerous empirical research has been conducted in the area of accounting harmonization with IFRS, but bibliometric studies that systematize the literature in this topic remain insufficient. Thus, the aim of this paper is to conduct a bibliometric analysis of research on accounting harmonization with IFRS, in order to determine the state of the art and trends, by monitoring publications indexed on the Web of Science platform. A sample of 162 publications was gathered, using the VOSviewer software the data was analyzed, and the findings were visually presented. The findings revealed that interest in the study of these topics has been increasing in recent years.

Suggested Citation

  • MARINA Alexandra-Gabriela, 2021. "Accounting Harmonization With Ifrs: A Bibliometric Analysis Using Vosviewer Software," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 73(4), pages 28-40, December.
    • Handle: RePEc:blg:reveco:v:73:y:2021:i:4:p:28-40
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    References listed on IDEAS

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    1. Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
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    Keywords

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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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