Cost Accounting: Insights and Possible Future Directions
Öz
The objective of this study is to analyze the types of studies, keywords, authors, author collaborations, citations, and countries associated with articles published in the field of cost accounting in the Web of Science (WoS) database between 1980 and 2023. The research employs the bibliometric analysis method, a statistical approach designed to unveil publication trends in articles. Out of the 2,555 articles identified in the WoS database, 1,538 articles were scrutinized following specific limitations. The findings indicate a notable increase in studies conducted in the field of cost accounting over the last decade.
Anahtar Kelimeler
Cost accounting, bibliometric analysis, VOSviewer, mapping and clustering, Web of Science (WoS) database
Destekleyen Kurum
Yok
Etik Beyan
Etik kurallara uygundur
Teşekkür
Teşekkür ederim
Kaynakça
- Ampah, J.D., Yusuf, A.A. Afrane, S., Jin, C. & Liu, H. (2021). Reviewing two decades of cleaner alternative marine fuels: Towards IMO’s decarbonization of the maritime transport sector. J. Clean. Prod. 2021, 320, 128871. [CrossRef]
- Balstad, M. T. & Berg, T. (2020). A long-term bibliometric analysis of journals influencing management accounting and control research. Journal of Management Control, 30, 357-380. [CrossRef]
- Caruso, G., Gattone, S., Fortuna, F., & Di Battista, T. (2021). Cluster Analysis for mixed data: An application to credit risk evaluation. Socio-Econ. Plan. Sci. 2021, 73, 100850. [CrossRef]
- Chiu, V., Liu, Q., Muehlmann, B., & Baldwin, A. A. (2019). A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems, 32, 24-43. [CrossRef]
- de Oliveira Morais, M. A., da Silva Prado, A. G., Melo, L. G. G., da Silva Filho, R. B., Martins, J. D. M., Mota, R. H. G., ... & Júnior, A. B. (2023). Contabilidade de custos: caso de uma indústria de temperos pauferrense. Revista de Gestão e Secretariado (Management and Administrative Professional Review), 14(3), 4206-4219. [CrossRef]
- Eck, N. J. V., & Waltman, L. (2019). VOSviewer Manual. Universiteit Leiden, Leiden.
- Guo, J. (2023). Supply chain network model of cost accounting based on improved particle swarm optimisation algorithm. Applied Mathematics and Nonlinear Sciences. [CrossRef]
- Hülle, J., Kaspar, R., & Möller, K. (2011). Multiple Criteria Decision‐Making in Management Accounting and Control‐State of the Art and Research Perspectives Based on a Bibliometric Study. Journal of Multi‐Criteria Decision Analysis, 18(5-6), 253-265. [CrossRef]
- Ismayilov, N. (2020). Innovative approaches in the accounting and audit of the book value of assets: bibliometric analysis. [CrossRef]
- Koçyiğit, S. Ç., Temelli, F. & Baskan, T. D., (2023). Sürdürülebilirlik Muhasebesi Konusunda Yayınlanan Makalelerin Bibliyometrik Analizi: Web of Science Örneği. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 16(1), 241-264. [CrossRef]