[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
Editorial Board ::
Articles archive::
Publication Ethics::
For Authors::
Peer Review Process::
Registration::
Site Facilities::
Contact us::
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: 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:   (1938 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]   (667 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/01/17 | Accepted: 2022/02/26 | Published: 2022/03/2
References
1. Andrikopoulos, A., and K. Kostaris.2006. Collaboration networks in accounting research. Journal of International Accounting, Auditing and Taxation 28: 1-9.
2. Alvareza, I. G., and E. Ortas. 2017. Corporate environmental sustainability reporting in the context of national cultures: A quantile regression approach. International Business Review 26 (2): 337–353.
3. Aras, G., and D. Crowther. 2008. Governance and sustainability: an investigation into relationship between corporate governance and corporate sustainability. Management Decision 46(3):443-448.
4. Bamber, E. M. 1993. Opportunities in Behavioral Accounting Research. Behavioral Research in Accounting 5: 1-29.
5. Birnberg, J. G. 2011. A proposed framework for behavioral accounting research. Behavioral Research in Accounting 23(1): 1–43
6. Birnberg, J. G. 2011. A proposed framework for behavioral accounting research. Behavioral Research in Accounting 23(1): 1-43.
7. Birnberg, J. G., and A. R. Ganguly. 2012. Is neuro accounting waiting in the wings? An essay. Accounting, Organizations and Society 37(1): 1-13.
8. Birnberg, J. G., V. B. Hoffman, and D. V. Moser. 1998. Comparing and contrasting two new resources for the behavioral accounting researcher. Behavioral Research in Accounting 10: 1-10.
9. Bjork, S., A. Offer, and G. So¨derberg. 2014. Time series citation data: The Nobel Prize in economics. Scientometrics 98(1): 185–196.
10. Bonilla, C. A., J. M. Merigó, and C. Torres-Abad. 2015. Economics in Latin America: a bibliometric analysis. Scientometrics 105(2): 1239-1252.
11. Borkowski, S. C., M. J. Welsh, and Q. Zhang. 2001. An analysis of statistical power in behavioral accounting research. Behavioral Research in Accounting 13(1): 63-84.
12. Bryant, S. M., J. E. Hunton, and D. N. Stone. 2004. Internet-Based Experiments: Prospects and Possibilities for Behavioral Accounting Research. Behavioral Research in Accounting 16: 107-129.
13. Burgstahler, D., and G. L. Sundem. 1989. The evolution of behavioral accounting research in the United States, 1968-1987. Behavioral Research in Accounting 1(1): 75-108.
14. Gall, M., K. H. Nguyen, and S. L. Cutter. 2015. Integrated research on disaster risk: Is it really integrated?. International journal of disaster risk reduction 12: 255-267.
15. Callon, M., J. Law, and A. Rip(Eds). 1986. Mapping the dynamics of science and technology: Sociologoy of sience in the real world. London: The Macmillan Press 1, td.
17. Callon, M., J. P. Courtial, and, F. Laville. 1991. Co-word analysis as a tool for describing the network of interactions between basic and technological research: The case of polymer chemistry. Scientometrics 22 (1): 153–205.
18. Colville, I. 1981. Reconstructing behavioural accounting. Accounting, Organizations and Society 6(2): 119–132.
19. Costa, D. F., de Melo Carvalho, F., de Melo Moreira, B. C., & do Prado, J. W. 2017. Bibliometric analysis on the association between behavioral finance and decision making with cognitive biases such as overconfidence, anchoring effect and confirmation bias. Scientometrics, 111(3): 1775-1799.‌
20. Ding, Y., G. Chowdhury., and S. Foo. 2001. Bibliometric cartography of information retrieval research by using co-word analysis. Information Processing and Management 37 (6): 817-842.
22. Fahimnia, B., J. Sarkis, and H. Davarzani. 2015. Green supply chain management: A review and bibliometric analysis. International Journal of Production Economics 162: 101-114.
24. Hermawan, S., Maryati, E., & Andriani, D. 2021. 20 Years of Intellectual Capital Research: A Bibliometric Analysis. JIA (Jurnal Ilmiah Akuntansi), 6 (2): 266-280.
25. Ho, Y. S. 2007. Bibliometric analysis of adsorption technology in environmental science. Journal of Environmental Protection Science 1(1): 1-11.
26. Hofstedt, T. R., and Kinard, J. C. 1970. A Strategy for Behavioral Accounting Research, Accounting Review 45 (1): 38-54.
27. Hopwood, A. 1989. Accounting and the pursuit of social interests. In Critical perspectives in management control: 141-157
28. Just, A., Schäffer, U., & Meyer, M. 2009. The intellectual structure of accounting research-A bibliometric analysis. Working paper. Disponible en http://accounting. rutgers. edu/docs/seminars/Just. Schaeffer. Meyer% 20paper. pdf, sf.‌
29. Kurawa, J. M. 2009. Classification of Accounting Theory by Stance. Advanced Accounting Theory and Practice: 169.
30. Merigó, José M., and Jian‐Bo Yang. 2017. Accounting research: A bibliometric analysis. Australian Accounting Review 27.1: 71-100.‌
31. Mutiara, P., M. Meutia., H. Yazid. and E. Bastian. 2021. A Bibliometrics Analysis of Management Control System. REVIEW OF INTERNATIONAL GEOGRAPHICAL EDUCATION, 11(5): 2635-2649.‌
32. Napier, C. J. 2006. Accounts of change: 30 years of historical accounting research. Accounting, Organizations and Society 31(4-5): 445-507.
33. Nederhof, A. J., and A. F. Van Raan. 1993. A bibliometric analysis of six economics research groups: A comparison with peer review. Research Policy 22(4): 353-368.
34. Nowak, M. 2016. Behavioral Accounting Research‒Accounting Research in the Behavioral Paradigm? True or False?. Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 66(1): 119-127.
35. Pitt, C., C. Goodman., and K. Hanson. 2016. Economic evaluation in global perspective: a bibliometric analysis of the recent literature. Health Economics 25: 9-28.
36. Reckers, P. M. J., and S. Solomon. 2005. High Impact Behavioral Accounting Articles and Authors. Advances in Accounting 21: 359-366.
37. Romaniv, R. 2019. Apperception of information in behavioral accounting: a critique of contemporary approaches. Herald of Ternopil National Economic University 2 (88): 94-101.
38. Singh, B. 2021. A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting. American Business Review 24(2), 10-44.
39. Song, T. Zhao. 2013. A bibliometric analysis of global forest ecology research during 2002–2011, Springerplus 2: 204. ‌
40. Waltman, L., N. J. Van Eck, and E. C. Noyons. 2010. A unified approach to mapping and clustering of bibliometric networks. Journal of Informetrics 4(4): 629-635.
41. Williams, P. F., J. G. Jenkins., and L. Ingraham. 2006. The winnowing away of behavioral accounting research in the US: The process for anointing academic elites. Accounting, Organizations and Society 31(8): 783–818
42. Zheng, T., J.Wang., Q. Wang., C. Nie., Z. Shi., X. Wang., and Z. Gao. 2016. A bibliometric analysis of micro/nano-bubble related research: current trends, present application, and future prospects. Scientometrics 109(1): 53-71.
43. Zhong, S., Geng, Y., Liu, W., Gao, C., & Chen, W. 2016. A bibliometric review on natural resource accounting during 1995–2014. Journal of Cleaner Production, 139: 122-132.‌
Add your comments about this article
Your username or Email:

CAPTCHA



XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

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


Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 6, Issue 12 (3-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
Persian site map - English site map - Created in 0.09 seconds with 37 queries by YEKTAWEB 4642