Analysis of Publications on Financial Accounting in Web of Science Database with Vosviewer Mapping Techniques and Bibliometric Analysis Method

Feden Koç () and Sevinç Gülseçen ()
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Feden Koç: Uşak University, Logistic Department, Uşak, Turkey
Sevinç Gülseçen: İstanbul University, Informatics Department, İstanbul, Turkey

Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, 2024, vol. 0, issue 70, 17-37

Abstract: This study aims to analyze 1,009 publications on “Financial Accounting” limited according to certain criteria in the Web of Science database, using the VOSviewer software program and the traditional bibliometric analysis method. In this context, the findings of the study are that the most influential author on financial accounting is Thomas Stober, the most influential country is the USA, the most cited publication is April Klein (2002), with the publication titled “Audit Committee, Board of Director Characteristics, And Earnings Management”, and the most cited source is the Accounting Horizons magazine. In addition, it was concluded that the institutions with the strongest connection with financial accounting are Carolina University, Michigan University, Duke University and MIT in the USA. In addition, as a result of analyzing the numerical trend of online books published in the field of financial accounting using the Google Books Ngram online analysis program within the scope of the study, it was concluded that the number of books published in the field of financial accounting reached its highest level in 2003 and followed a steady decline from 2003 to 2014.

Keywords: Financial Accounting; VOSviewer Software Program; Text Mining JEL Classification : M40; M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ist:imeder:v:0:y:2024:i:70:p:17-37

DOI: 10.26650/MED.1328607

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