Scientific Mapping of Social Accounting using Research Indexed in Scientific Databases

Abstract

Scientometrics is one of the most important scales for evaluating scientific outputs. Co-word and social network analysis (SNA) were used to investigate relationships in the field of social accounting researches indexed on Scopus. The findings of the study indicate that the most frequent topics and vocabulary in this area is economic analysis, economic and social effects. Moreover, the most valuable subject areas were identified: based on closeness, they are water resources, tourism economics and structural adjustment. Based on centrality, economic impact, economic analysis, environmental economics and income distribution. The results of the study indicate that many important social and environmental issues can be assessed through social accounting. Co-authorship analysis revealed that the co-authorship network in this domain was discrete and with low density. By utilizing the co-occurrence map, researchers and policymakers can make policy making more effective through being aware of the research trends and hot topics in social accounting.