I gruppi nel quadro evolutivo dei servizi pubblici locali
In: Scienze economiche e statistiche 426
3 Ergebnisse
Sortierung:
In: Scienze economiche e statistiche 426
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, S. 1-27
ISSN: 2327-4468
ABSTRACT
This paper aims to expand the analysis of publishing patterns in specialized international accounting history journals, focusing on the period from 2000 to 2023. The objective is to shed light on how this field of accounting research has evolved throughout the new millennium, adopting a bibliometric approach. The study encompasses 1,044 documents. We examined metrics such as authorship distribution, geographical diversity, and thematic orientations, employing a methodology that quantitatively maps the intellectual landscape of accounting history for a comprehensive view. Our findings indicate widespread participation in the scientific debate, with contributions from around the globe and a growing trend in co-authored articles. Furthermore, our analysis identifies eight thematic clusters. In summary, this paper charts and systematizes these contributions, pinpointing key research areas and offering insights into the latest advancements and potential future directions in accounting history studies.
In: Accounting historians journal: a publication of the Academy of Accounting Historians Section of the American Accounting Association, Band 51, Heft 1, S. 3-24
ISSN: 2327-4468
ABSTRACT
The Accounting Historians Journal (AHJ) holds a prominent position as one of the pioneering international journals dedicated to the study of accounting history. Inaugurated in 1977, AHJ assumed the role previously held by its predecessor The Accounting Historian. Consequently, 2023 is its 50th anniversary, presenting an opportunity to share its origins and evolution over time. This study provides an overview of AHJ since its foundation, using bibliometric analysis based on similarity visualization from the VOSViewer software. It also uses citation analysis, cocitation analysis, bibliographic coupling, and co-occurrence analysis. The bibliometric analysis reveals four clusters centered on the following topics: Financial Reporting, Accountability, and Auditing; Luca Pacioli and Double-Entry Bookkeeping; Accounting Profession and Accounting Education; Taxation and Accounting Standards. Biographies are a subfield that was not captured by the co-occurrence analysis. This paper systematizes a scholarly understanding of AHJ to pinpoint key research domains and suggest potential directions for AHJ.