A Review of Accounting Research Trends in the World

• 발행기관: 한국유통과학회
• 저자명: Tran, Thi Phuong Thanh
• 간행물 정보: 『KODISA ICBE (International Conference on Business and Economics)』2019 International Conference on Business and Economics (ICBE 2019), 209~210쪽, 전체 2쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2019.07.08

영문 초록

Trends in international accounting harmonization are extensive, so that demand on accounting research to meet international standards is more necessary and instant. The purpose of this paper is to conduct a review of accounting papers and find out the main characteristics of current accounting research trends in the world. I investigate trends by examining papers published in six top accouting journals (JCR 2015) from 2015 to 2016. I used citations made by accounting papers as a proxy for ranking and examine trends in topics and methodologies of these papers. This paper’s results suggest that financial accounting topics and archival methodologies are becoming more significantly over time during the research period. Moreover, the results also show that the movement in accounting research trends from a normative perspective to a positive perspective, especially an experimental research. From these results, I discuss the major characteristics of future accounting research trends and give some implications about accounting research to Vietnamese researchers.

목차

1. Introduction

2. Data and Methodology

3. Conclusions

키워드

Accounting research trends Positive perspective Experimental research