Bibliometric network mapping of farm accounting studies using a comprehensive dataset

Abstract

This data article aims to analyze the intellectual structure of farm accounting studies by examining bibliometric features. A dataset comprising 190 documents from the ISI Database within the farm accounting field was utilized. It delved into various aspects including the yearly publication and citation count concerning agricultural accounting, predominant research areas, keyword co-occurrence, bibliographic coupling among sources and documents, as well as co-citation patterns of referenced materials. Bibliometric network mapping techniques were employed for the analysis of the data. The analysis was conducted using VOSviewer, a scientific mapping analysis tool. The findings indicated a notable uptrend in publication and citation rates of agricultural accounting studies over the past decade. A significant portion of the dataset centered around agriculture and business economics. Key terms like ``biological assets,'' ``IAS 41,'' and ``fair value'' emerged as prominently used. The journal ``Custos e Agronegócio Online'' showed significant influence in terms of bibliographic coupling among sources.

Keywords

• Farm accounting research
• Biological assets
• Fair value
• Bibliometric analysis
• VOSviewer