Motto: Show the world how you think!

Current Issue

The current issue of the journal read...

Authors' guidelines

All you need to know in order to publish in our journal read...


Here you can submit your paper continue...


Contact us here...


ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 10, Number 1, Year 2022

Author(s): Anatol Melega
DOI: 10.4316/EJAFB.2022.1012
Abstract: The BRICS economies are one of the most influential economic and political groups in the world, being characterized by cheap labor, increased attractiveness from investors, vast natural resources and a high level of foreign direct investment flows. With the development and growth of the multinationals' number in these states, the issue of convergence and harmonization of accounting practices with the international framework of this domain has been raised in order to create a conducive environment for investors and to reduce information asymmetry. The literature contains a multitude of studies that have analyzed and evaluated the achieved level of convergence and harmonization in accounting matters in the BRICS emerging economies. Thus, in this research we aim to perform a bibliometric analysis of the scientific production whose research topic is the harmonization of accounting in BRICS emerging economies. Therefore, in order to achieve the proposed goal, the following objectives were set: O1 - analysis and evaluation of the scientific production published in the Web of Science database in the 1990-2021 period that have as topic the harmonization of accounting in BRICS emerging economies; O2 - identification of the main research niches and design of new research directions.
Keywords: Accounting Harmonization; Bibliometric Analysis; Cluster Method; Emerging Economies; Future Research
1. AlRyalat, S.A.S., Malkawi, L.W. And Momani, S.M. (2019). Comparing Bibliometric Analysis Using PubMed.
2. Arencibia-Jorge, R. And De Moya-Anegon, F. (2010). Challenges In The Study Of Cuban Scientific Output. Scientometrics, 83(3), 723-737.
3. Aria, M. And Cuccurullo, C. (2017). Bibliometrix: An R-tool For Comprehensive Science Mapping Analysis. Journal Of Informetrics, 11(4), 959-975.
4. Bonilla, C.A., Merigo, J.M. And Torres-Abad, C. (2015). Economics In Latin America: A Bibliometric Analysis. Scientometrics, 105(2), 1239-1252.
5. Broadus, R.N. (1987). Toward A Definition Of "bibliometrics". Scientometrics, 12(5-6), 373-379.
6. Cahlik, T. (2000). Comparison Of The Maps Of Science. Scientometrics, 49, 373-387
7. Callon, M., Courtial, J.P. And Laville, F. (1991). Co-word Analysis As A Tool For Describing The Network Of Interactions Between Basic And Technological Research: The Case Of Polymer Chemsitry. Scientometrics, 22(1), 155-205.
8. Callon, M., Courtial, J.P., Turner, W.A. And Bauin, S., (1983). From Translations To Problematic Networks: An Introduction To Co-word Analysis. Social Science Information, 22(2), 191-235.
9. Carneiro, J., Rodrigues, L.L., Craig, R. (2017). Assessing International Accounting Harmonization In Latin America. Accounting Forum, 41(3), 172-184.
10. Castillo-Vergara, M., Alvarez-Marin, A. And Placencio-Hidalgo, D. (2018). A Bibliometric Analysis Of Creativity In The Field Of Business Economics. Journal Of Business Research, 85, 1-9.
11. Chan, K.H., Lin, K.Z., Mo, P.L.L. (2010). Will A Departure From Tax-based Accounting Encourage Tax Noncompliance? Archival Evidence From A Transition Economy. Journal Of Accounting And Economics, 50, 58-73.
12. Coulter, N., Monarch, I. And Konda, S. (1998). Software Engineering As Seen Through Its Research Literature: A Study In Co-word Analysis. Journal Of The American Society For Information Science, 49, 1206-1223
13. Courtial, J.P. And Michelet, B. (1994). A Coword Analysis Of Scientometrics. Scientometrics, 31, 251-260
14. Ding, Y., Su, X. (2008). Implementation Of IFRS In A Regulated Market. Journal Of Accounting And Public Policy, 27(6), 474-479.
15. Fernandez, M.T., Cabrero, A., Zulueta, M.A. And Gomez, I. (1993). Constructing A Relational Database For Bibliometric Analysis. Research Evaluation, 3(1), 56-62.
16. Garfield, E. (1994). Scientography: Mapping The Tracks Of Science. Current Contents: Social & Behavioural Sciences, 7 (1994), 5-10
17. Ghio, A., Verona, R. (2015). Accounting Harmonization In The BRIC Countries: A Common Path? Accounting Forum, 39(2), 121-139.
18. Goyal, N. (2017). A "review" Of Policy Sciences: Bibliometric Analysis Of Authors, References, And Topics During 1970-2017. Policy Sciences, 50(4), 527-537.
19. Haddad, E.A., Mena-Chalco, J.P. And Sidone, O. (2017). Producao Cientifica E Redes De Colaboracao Dos Docentes Vinculados Aos Programas De Pos-graduacao Em Economia No Brasil. Estudos Economicos (Sao Paulo), 47, 617-679.
20. He, Q. (1999). Knowledge Discovery Through Co-word Analysis. Library Trends, 48, 133-159
21. Ho, L.C.J., Liao, Q., Taylor, M. (2015). Real And Accrual-Based Earnings Management In The Pre- And Post-IFRS Periods: Evidence From China. Journal Of International Financial Management & Accounting, 26, 294-335.
22. Lopez-Herrera, J., Herrera-Viedma, A.G., Herrera, F., 2011. An Approach For Detecting, Quantifying, And Visualizing The Evolution Of A Research Field: A Practical Application To The Fuzzy Sets Theory Field. Journal Of Informetrics, 5(1), 146-166.
23. Mallig, N. (2010). A Relational Database For Bibliometric Analysis. Journal Of Informetrics, 4(4), 564-580.
24. MCA. (2015). Ministry Of Corporate Affairs Press Release No. 11/10/2009 CL-V. Avaible From Internet: Https://
25. Merigo, J.M., Muller, C., Modak, N.M. And Laengle, S. (2019). Research In Production And Operations Management: A University-based Bibliometric Analysis. Global Journal Of Flexible Systems Management, 20(1), 1-29.
26. Noyons, E.C.M. , Moed, H.F. And Van Raan, A.F.J. (1999). Integrating Research Performance Analysis And Science Mapping. Scientometrics, 46, 591-604
27. Pelucio-Grecco, M.C., Geron, C.M.S., Grecco, G.B., Lima, J.P.C. (2014). The Effect Of IFRS On Earnings Management In Brazilian Non-financial Public Companies. Emerging Markets Review, 21, 42-66.
28. Peng, S., Bewley, K. (2010). Adaptability To Fair Value Accounting In An Emerging Economy: A Case Study Of China's IFRS Convergence. Accounting, Auditing & Accountability Journal, 23(8), 982-1011.
29. Peng, S., Van Der Laan Smith, J. (2010). Chinese GAAP And IFRS: An Analysis Of The Convergence Process. Journal Of International Accounting, Auditing And Taxation, 19 (1), 16-34.
30. Pitt, C., Goodman, C. And Hanson, K. (2016). Economic Evaluation In Global Perspective: A Bibliometric Analysis Of The Recent Literature. Health Economics, 25, 9-28.
31. Podsakoff, P.M., MacKenzie, S. B., Podsakoff, N. P. And Bachrach, D. G. (2008). Scholarly Influence In The Field Of Management: A Bibliometric Analysis Of The Determinants Of University And Author Impact In The Management Literature In The Past Quarter Century. Journal Of Management, 34(4), 641-720.
32. Prather-Kinsey, J. (2006). Developing Countries Converging With Developed-country Accounting Standards: Evidence From South Africa And Mexico. The International Journal Of Accounting, 41 (2), 141-162.
33. Rey-Marti, A., Ribeiro-Soriano, D. And Palacios-Marques, D. (2016). A Bibliometric Analysis Of Social Entrepreneurship. Journal Of Business Research, 69(5), 1651-1655.
34. Rubin, R.M. And Chang, C.F. (2003). A Bibliometric Analysis Of Health Economics Articles In The Economics Literature: 1991?2000. Health Economics, 12(5), 403-414.
35. Siwach, A.K. And Kumar, S. (2015). Bibliometric Analysis Of Research Publications Of Maharshi Dayanand University (Rohtak) During 2000-2013. DESIDOC Journal Of Library & Information Technology, 35(1).
36. Skute, I., Zalewska-Kurek, K., Hatak, I. And De Weerd-Nederhof, P. (2019). Mapping The Field: A Bibliometric Analysis Of The Literature On University-industry Collaborations. The Journal Of Technology Transfer, 44(3), 916-947.
37. Small, H. (2006). Tracking And Predicting Growth Areas In Science. Scientometrics, 68(3), 595-610.
38. Tabatabaei-Malazy, O., Ramezani, A., Atlasi, R., Larijani, B. And Abdollahi, M. (2016). Scientometric Study Of Academic Publications On Antioxidative Herbal Medicines In Type 2 Diabetes Mellitus. J Diabetes Metab Disord, 15, 1-8.
39. Van Raan, A.F.J. (2005). Handbook Of Quantitative Science And Technology Research. Chapter Measuring Science, Springer, Netherlands.
40. Wang, B., Pan, S.Y., Ke, R.Y., Wang, K. And Wei, Y.M. (2014). An Overview Of Climate Change Vulnerability: A Bibliometric Analysis Based On Web Of Science Database. Natural Hazards, 74(3), 1649-1666.
41. Zeng, S., Ni, X., Yuan, Y. And Wang, F.Y. (2018). A Bibliometric Analysis Of Blockchain Research. In 2018 IEEE Intelligent Vehicles Symposium IV, 102-107.
42. Zupic, I. And Cater, T. (2015). Bibliometric Methods In Management And Organization. Organizational Research Methods, 18(3), 429-472.
Back to journal ...

Copyright LP/DET 2023