ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
Our journal is currently indexed in the following databases:
|
|
Article from Volume 11, Number 2, Year 2023ACCOUNTING, FINANCIAL AND TAX RISK MAPPING. A BIBLIOMETRIC APPROACH | Download | Author(s): Cristina Timofte (coca), Veronica Grosu, Dan - Andrei Coca, Nicoleta - Iulia Popescu (bodea), Simona - Maria Brinzaru | DOI: 10.4316/EJAFB.2023.1129 | | Abstract: This research's main focus is to map the level of knowledge, the evolution of scientific production in relation with spatial and temporal criteria, and the thematic areas that need further research, in relation with accounting, financial and tax risk assessment. From a methodological point of view, an extensive bibliometric analysis was performed on a comprehensive scientific material accessed on the Web of Science platform. The results of the research showed that researchers' attention was mainly directed towards seven thematic clusters, regarding mainly the role of performance analysis in management decisions and the influence of tax rules and regulations on management decisions. Also topics such as financial risk analysis, using analytical accounting procedures, tax risk analysis and accounting and fraud risk mapping at sectoral and microeconomic level were identified. Moreover, there can be noticed an increased scientific production of researches conducted at microeconomic level, that use financial rates in the performance analysis of economic entities, due to the global economic and financial crisis. The conclusion of the research is that there is an amplified need for developing an instrument for maintaining a controlled level of risk exposure in terms of activity, insolvency, tax, accounting and financial risk in the business sector | Keywords: Accounting Risk; Bibliometric Analysis; Financial Risk; Risk Mapping; Tax Risk. | References: 1. Bricker, R. (1989). An Empirical Investigation Of The Structure Of Accounting Research, Journal Of Accounting Research 27, No. 2, 246–62, Https://doi.org/10.2307/2491234.
2. Brown, L.D. & Gardner, J.C. (1985). Using Citation Analysis To Assess The Impact Of Journals And Articles On Contemporary Accounting Research (CAR), Journal Of Accounting Research 23, No. 1, 84–109, Https://doi.org/10.2307/2490908.
3. Brown, L.D., Gardner, J.C. & Vasarhelyi, M.A. (1989). Attributes Of Articles Impacting Contemporary Accounting Literature, Contemporary Accounting Research 5, No. 2, 793–815, Https://doi.org/10.1111/j.1911-3846.1989.tb00739.x.
4. Cobo, M. J., López-Herrera, A.G., Herrera-Viedma, E. & Herrera, F. (2011). Science Mapping Software Tools: Review, Analysis, And Cooperative Study Among Tools, Journal Of The American Society For Information Science And Technology 62, No. 7, 1382–1402, Https://doi.org/10.1002/asi.21525.
5. Cordeiro Silva, M. & Niyama, J.K. (2019). Análise Bibliométrica Da Evolução Da Pesquisa Científica Em Contabilidade Internacional Nos Principais Periódicos De Língua Inglesa, Revista Ambiente Contábil - Universidade Federal Do Rio Grande Do Norte - ISSN 2176-9036 11, No. , 65–87, Https://doi.org/10.21680/2176-9036.2019v11n2ID16195.
6. Dani, A.C., Dal Magro, C.B. & Klann, R.C. (2017). Earnings Management Through Real Activities: Review Of The Existing Literature And Suggestions For Future Investigations, Revista De Gestão, Finanças E Contabilidade 7, No. 2, 102–20, Https://doi.org/10.18028/rgfc.v7i2.2791.
7. Diodato, V.P. & Gellatly, P. (2013). Dictionary Of Bibliometrics, Routledge.
8. Fusco, F. & Ricci, P. (2019). What Is The Stock Of The Situation? A Bibliometric Analysis On Social And Environmental Accounting Research In Public Sector, International Journal Of Public Sector Management 32, No. 1, 21–41, Https://doi.org/10.1108/IJPSM-05-2017-0134.
9. Hofstedt, T.R. (1976). Behavioral Accounting Research: Pathologies, Paradigms And Prescriptions,” Accounting, Organizations And Society 1, No. 1, 43–58, Https://doi.org/10.1016/0361-3682(76)90006-4.
10. Just, A., Schäffer, U. & Meyer, M. (2009). The Intellectual Structure Of Accounting Research - A Bibliometric Analysis, 24.
11. Matthews, T. (2020). LibGuides: Web Of Science Platform: Web Of Science: Summary Of Coverage,” LibGuides: Web Of Science Platform, //clarivate.libguides.com/webofscienceplatform/coverage.
12. McRae, T.W. (1974). A Citational Analysis Of The Accounting Information Network, Journal Of Accounting Research 12, No. 1, 80–92, Https://doi.org/10.2307/2490529.
13. Merigó, J.M. & Yang, J.B. (2017). Accounting Research: A Bibliometric Analysis, Australian Accounting Review 27, No. 1, 71–100, Https://doi.org/10.1111/auar.12109.
14. Ribeiro De Santana Azevedo, E.P., Silva De Lima, A.C., Neves Tavares, M.F. & Rodrigues, R.N. (2018). Lobbying In Accounting Regulation: A Bibliometric Study In Major International Journals From 2002 To 2015, Revista Evidenciacao Contabil & Financas 6, No. 1 (April 2018): 62–82, Https://doi.org/10.18405/recfin20180104.
15. Timofte, C., Tanas?, S.M. & Coca, D.A. (2020). A Bibliometric Analysis Of Creative Accounting Research, Annales Universitatis Apulensis Series Oeconomica, 22(1), 96-102, DOI:10.29302/oeconomica.2020.22.1.10.
16. Uysal, O.O. (2010). Business Ethics Research With An Accounting Focus: A Bibliometric Analysis From 1988 To 2007, Journal Of Business Ethics 93, No. 1 (April 1, 2010): 137–60, Https://doi.org/10.1007/s10551-009-0187-9.
17. Van Eck, N.J. & Waltman, L. (2011). Text Mining And Visualization Using VOSviewer, ISSI Newsletter, No. 7(3): 5.
18. Van Eck, N.J. & Waltman, L. (2010). Software Survey: VOSviewer, A Computer Program For Bibliometric Mapping, Scientometrics 84, No. 2, 523–38, Https://doi.org/10.1007/s11192-009-0146-3.
19. Zhong, S., Geng, Y., Liu, W., Gao, C. & Chen, W. (2016). A Bibliometric Review On Natural Resource Accounting During 1995-2014,” Journal Of Cleaner Production 139, 122–32, Https://doi.org/10.1016/j.jclepro.2016.08.039.
|  
| Back to journal ... |
|
|
|
|
|
|