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Spanish Journal of Finance and Accounting (SJFA): Mapping of Knowledge over the Last 25 Years

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Listed:
  • José Álvarez-García

    (Departamento de Economía Financiera y Contabilidad, Instituto Universitario de Investigación para el Desarrollo Territorial Sostenible (INTERRA), Facultad de Empresa Finanzas y Turismo, Universidad de Extremadura, 10071 Cáceres, Spain)

  • Amador Durán-Sánchez

    (Departamento de Economía Financiera y Contabilidad, Instituto Universitario de Investigación para el Desarrollo Territorial Sostenible (INTERRA), Facultad de Empresa Finanzas y Turismo, Universidad de Extremadura, 10071 Cáceres, Spain)

  • Néstor Montalván-Burbano

    (University of Almería, 04120 Almería, Spain
    Centro de Investigaciones y Proyectos Aplicados a las Ciencias de la Tierra (CIPAT), Campus Gustavo Galindo, ESPOL Polytechnic University, Guayaquil 9015863, Ecuador
    Group Innovation, Management, Marketing and Knowledge Economy Research (I2MAKER), Campus Gustavo Galindo, ESPOL Polytechnic University, Guayaquil 9015863, Ecuador)

  • María de la Cruz del Río-Rama

    (Business Management and Marketing Department, Faculty of Business Sciences and Tourism, University of Vigo, 32004 Ourense, Spain)

Abstract

The Spanish Journal of Finance and Accounting (SJFA) is a leading international journal in the field of accounting and finance, which was founded in 1972 with the aim of serving as a platform for dissemination at the service of academics, researchers and accounting and business professionals. The aim of this research is to examine the development of the SJFA journal from its creation to the present day, with the purpose of identifying the journal’s trend through published articles, authors, the most productive institutions and countries, and research topics, as well as citation patterns (most cited papers and typology of citing articles). The methodology used is bibliometric analysis and the data on which the bibliometric indicators are applied are taken from the Scopus database. This study also develops a graphical mapping of the bibliometric material by using the visualisation of similarities software. These graphs represent keyword co-occurrence, citation and co-citation analysis, and Journal Co-citation Analysis. The results show a significant growth of the journal over time, both in terms of the number and diversity of documents published and citations received, which has contributed to the positive evolution in terms of its impact and visibility. It is noteworthy that the journal is becoming more geographically diverse. The main topics covered in the journal are accounting and auditing management, and performance management. Papers dealing with topics related to management accounting, auditing, and management control, together with earnings management, accounting history and accounting regulation, stand out in terms of number of papers. Both topics are mediated by the subject of corporate governance.

Suggested Citation

  • José Álvarez-García & Amador Durán-Sánchez & Néstor Montalván-Burbano & María de la Cruz del Río-Rama, 2023. "Spanish Journal of Finance and Accounting (SJFA): Mapping of Knowledge over the Last 25 Years," Publications, MDPI, vol. 11(1), pages 1-19, February.
    • Handle: RePEc:gam:jpubli:v:11:y:2023:i:1:p:11-:d:1081690
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    References listed on IDEAS

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