A Bibliometric Analysis of Scientific Accounting Studies Concerning Fiscal Topics

Abstract

This paper contributes to the development of accounting research by presenting a bibliometric analysis of scientific accounting studies that are concerned with fiscal topics during the period 2017- 2022. The study was carried out on a sample of 555 articles published by specialized journals in the field of accounting. The clarity of the presentation is enhanced by the visual reflection of the main results with the help of color bibliometric maps and clustering techniques. The use of VOSviewer allowed us to present the findings in an easy-to-interpret graphical representation. Keywords, word occurrence, relevance of words in titles, and author citation were targeted. The study resulted in the identification of multiple results of interest both for academics and for the general interest involved with expanding knowledge and substantiating financial decisions on a solid basis of evidence and legal rigor. This paper can represent a relevant reference point for future research.

Keywords

• bibliometric
• mapping
• fiscal
• accounting
• visual accounting