Pacific accounting review in 2013–2023: a bibliometric analysis

June Cao, Zijie Huang, Ari Budi Kristanto and Tom Scott

Pacific Accounting Review, 2024, vol. 36, issue 3/4, 297-347

Abstract: Purpose - This literature review aims to portray the thematic landscape of thePacific Accounting Review(PAR) from 2013 to 2023. This paper also synthesises the special issues inPARand identifies the main research streams that facilitate contemplating the dialogic interactions betweenPARand real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications inPAR. Design/methodology/approach - This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310PARarticles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analysesPAR’s productivity, authorship and local and global impacts. Findings - Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirmsPAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state ofPAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths forPAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession. Originality/value - This study adds value to the existingPARreviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions forPARpublications.

Keywords: Bibliometric analysis; Pacific Basin region; Main research streams; Future research direction (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:parpps:par-03-2024-0049

DOI: 10.1108/PAR-03-2024-0049

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