Exploring Social Networks and Conceptual Structure in Accounting Research: A Study of Scientific Collaboration and Word Co-occurrence

Abstract

This research analyzed the accounting field's scientific collaboration network and conceptual structure. All documents published in core accounting journals from 2006-2022 in Scopus with over 9 citations were examined. Scientific collaboration and co-occurrence networks were analyzed and visualized using VOSviewer software. The publishing of accounting documents is primarily led by three major countries: The United States, the United Kingdom, and Australia. Authors and institutions from these nations actively contribute to the publications in this field. Additionally, recent studies have shown a notable rise in research output in accounting from Malaysia, Germany, China, Italy, and Indonesia. The word co-occurrence revealed six subject areas within the field of accounting. These areas encompass emerging accounting and management control trends, financial reporting and market dynamics, sustainability reporting, corporate social responsibility, international financial reporting standards and accounting regulation, corporate governance, and firm performance, and audit quality and assurance. By tracking significant developments in accounting research, it becomes evident that the discipline has evolved from establishing foundational concepts and practices to focusing on financial reporting, auditing, corporate governance, international accounting, social and environmental considerations, technology integration, and specialized areas of interest.

Keywords

• accounting research
• scientific collaboration
• word co-occurrence
• bibliometric analysis
• social network analysis
• conceptual structure