印度尼西亚与会计有关的研究概况:绘制独特环境图和未来研究议程

IF 16.4 1区 化学 Q1 CHEMISTRY, MULTIDISCIPLINARY
Arief B. Kristanto, June Cao
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引用次数: 0

摘要

目的 本系统性文献综述介绍了印度尼西亚会计相关研究的发展历程。我们从 1995 年至 2022 年期间 Scopus 索引的 Q1 期刊中最初的 296 篇会计和金融研究记录中选取了 55 篇学术文章进行研究。本研究揭示了印尼的主要研究流派、独特环境和亟待解决的未来研究议程。设计/方法/途径本研究采用系统方法进行全面文献综述。研究结果我们的文献计量分析表明有五大研究流派,即(1)政治联系,(2)资本市场,(3)审计与问责,(4)公司政策和(5)银行业。我们确定了以下独特的国家环境,这些环境在现有文献中已得到充分讨论:政治联系、两级董事会制度、会计专业薄弱、信息不透明以及文化对会计的影响。我们概述了研究机构机制在通过问责制应对重大环境挑战中的作用的前瞻性议程。 本研究通过全面回顾印尼的会计相关研究,为文献做出了独特的贡献。尽管印尼在经济和环境方面非常重要,但学者们对它的关注却很有限。通过动态主题分析,我们强调了研究政治关系和文化等非正式机构以及公司治理和环境披露等正式机构机制的作用的必要性。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The landscape of accounting-related research in Indonesia: mapping distinctive settings and future research agenda
PurposeThis systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.Design/methodology/approachThis study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.FindingsOur bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.Originality/valueThis study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.
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来源期刊
Accounts of Chemical Research
Accounts of Chemical Research 化学-化学综合
CiteScore
31.40
自引率
1.10%
发文量
312
审稿时长
2 months
期刊介绍: Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.
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