June Cao, Zijie Huang, Arief B. Kristanto, Tom Scott
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引用次数: 0
摘要
目的 本文献综述旨在描绘《太平洋地区会计评论》(PAR)从 2013 年到 2023 年的专题前景。本文还综合了《太平洋地区会计评论》中的特殊问题,并确定了有助于思考《太平洋地区会计评论》与现实世界挑战之间对话互动的主要研究流。此外,本文还将这些研究流与可持续发展目标(SDGs)和技术颠覆等新出现的问题结合起来,为 PAR 出版物提出了具有影响力的未来方向。本文从 Web of Science 中获取了 310 篇 PAR 文章的数据,并在分析前确保了数据的完整性。我们的文献计量分析揭示了三个主要研究流:(1)环境、社会和公司治理实践与披露;(2)会计中的非正式机构;(3)转型中的会计。这一发现肯定了 PAR 与现实世界会计挑战的相关性。本文利用主题图描绘了 PAR 主题的现状,以确定未来出版的潜在方向。此外,本文还为 PAR 提出了三条未来之路:(1) 非财务报告的研究议程,(2) 与不同国家有关的和来自不同国家的研究,同时考虑正式和非正式的当代背景因素,以及 (3) 不断发展的会计行业的未来。
Pacific accounting review in 2013–2023: a bibliometric analysis
Purpose
This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.
Design/methodology/approach
This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.
Findings
Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.
Originality/value
This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.
期刊介绍:
Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.