Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach.
This study reveals themes and trends in accounting research over the past 20 years by utilizing natural language processing and text‐mining techniques. We generated a corpus consisting of over 40,000 articles through multiple searches in EBSCOhost Business Source Premier, Scopus, and ScienceDirect t...
| Publicado en: | Abacus Vol. 57; no. 3; pp. 468 - 502 |
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| Autores principales: | , , , |
| Formato: | Artículo |
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Wiley-Blackwell
Sep2021
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=152558457&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 152558457 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Sep2021 vid: 57 iid: 3 pid: 480 pub: Wiley-Blackwell artinfo: ui: 152558457 10.1111/abac.12214 ppf: 468 ppct: 34 formats: fmt: @attributes: type: P size: 1.5MB tig: atl: Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach. aug: au: Zengul, Ferhat D. Oner, Nurettin Byrd, James D. Savage, Arline affil: University of Alabama at Birmingham su: Business forecasting Account books Government accounting History of accounting Accounting education Accounting standards Managerial accounting International Financial Reporting Standards sug: subj: Business forecasting Account books Government accounting History of accounting Accounting education Accounting standards Managerial accounting International Financial Reporting Standards keyword: Accounting research Natural language processing Research themes Research trends Text mining ab: This study reveals themes and trends in accounting research over the past 20 years by utilizing natural language processing and text‐mining techniques. We generated a corpus consisting of over 40,000 articles through multiple searches in EBSCOhost Business Source Premier, Scopus, and ScienceDirect to gather data from 30 highly ranked (A* and A) journals that were listed and categorized by the Australian Business Deans Council (ABDC) as the top accounting journals. Based upon predetermined inclusion and exclusion criteria, we eliminated 24,474 non‐empirical articles and those with no abstracts, resulting in 16,449 abstracts. The text‐mining analyses reveal 15 distinct clusters, with five clusters showing downward trends, six trending upward, and four maintaining stability. The downward trending clusters are: (1) capital markets; (2) financial reporting; (3) accounting education, careers, and diversity; (4) earnings/markets; and (5) accounting history and capitalism. Trending upward are: (1) critical accounting; (2) auditing; (3) corporate governance; (4) corporate social responsibility; (5) debt financing; and (6) financial markets and forecasting. Stable clusters are: (1) managerial accounting; (2) international accounting standards; (3) taxation; and (4) governmental accounting. This study introduces an innovative method for discerning themes and trends in accounting research and offers a guide to neophyte accounting faculty for determining publishing outlets for research. In utilizing our findings to drill down and provide more detailed knowledge, it also serves as a reference point for future text‐mining studies. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2021 holdings: @attributes: islocal: N |
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