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:: Volume 6, Issue 12 (3-2022) ::
aapc 2022, 6(12): 27-55 Back to browse issues page
Scientific flow analysis of behavioral accounting research in Web of Science database
Mahnaz Molanazari Dr 1, Fatemeh Geramirad2
1- Associate Prof, Department of Accounting, Faculty of Social and Economic Sciences, AlZahra University, Tehran, Iran. (Corresponding Author) , molanazari@alzahra.ac.ir
2- Ph.D. Student of Accounting, Faculty of Social and Economic Sciences, AlZahra University, Tehran, Iran F.geramirad@gmail.com
Abstract:   (2750 Views)
TEMPLATE-JPFI Analysis of the scientific flow plays an essential role in identifying important research areas that reflect developments, challenges, and solutions in a scientific field. In this regard, this study aims to identify the currents and areas of research in behavioral accounting in the international arena. This research is a descriptive application that has been done by content analysis and scientometric methods. An example of this research is 998 articles in the field of behavioral accounting that have been indexed in the Web of Science database from 1970 to 2022. Data analysis was performed using Vosviewer and Overview software. Findings indicate that research in this field can be classified into 6 clusters, risk, decision making, desirability, loss avoidance, and behavioral finance are the most critical research areas in this field. Also, the evolution of theories in this respectively (from oldest to newest) is) are: (1) the theory of expected utility and desirability (2) the theory of cumulative perspective and perspective (3) the theory of games (4) Behavioral decision-making theory (5) Regret theory (6) Mental accounting theory (7) Organizational behavior theory.
Keywords: Behavioral accounting, Bibliometric, Content analysis, Scientific map, Scientometrics
Full-Text [PDF 504 kb]   (948 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/01/17 | Accepted: 2022/02/26 | Published: 2022/03/2
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Molanazari M, Geramirad F. Scientific flow analysis of behavioral accounting research in Web of Science database. aapc 2022; 6 (12) :27-55
URL: http://aapc.khu.ac.ir/article-1-1068-en.html
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Volume 6, Issue 12 (3-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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