{"title":"会计协调与国际财务报告准则:使用vosviewer软件的文献计量分析","authors":"Alexandra-Gabriela Marina","doi":"10.56043/reveco-2021-0034","DOIUrl":null,"url":null,"abstract":"Numerous empirical research has been conducted in the area of accounting harmonization with IFRS, but bibliometric studies that systematize the literature in this topic remain insufficient. Thus, the aim of this paper is to conduct a bibliometric analysis of research on accounting harmonization with IFRS, in order to determine the state of the art and trends, by monitoring publications indexed on the Web of Science platform. A sample of 162 publications was gathered, using the VOSviewer software the data was analyzed, and the findings were visually presented. The findings revealed that interest in the study of these topics has been increasing in recent years.","PeriodicalId":85430,"journal":{"name":"Revista economica","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ACCOUNTING HARMONIZATION WITH IFRS: A BIBLIOMETRIC ANALYSIS USING VOSVIEWER SOFTWARE\",\"authors\":\"Alexandra-Gabriela Marina\",\"doi\":\"10.56043/reveco-2021-0034\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Numerous empirical research has been conducted in the area of accounting harmonization with IFRS, but bibliometric studies that systematize the literature in this topic remain insufficient. Thus, the aim of this paper is to conduct a bibliometric analysis of research on accounting harmonization with IFRS, in order to determine the state of the art and trends, by monitoring publications indexed on the Web of Science platform. A sample of 162 publications was gathered, using the VOSviewer software the data was analyzed, and the findings were visually presented. The findings revealed that interest in the study of these topics has been increasing in recent years.\",\"PeriodicalId\":85430,\"journal\":{\"name\":\"Revista economica\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-12-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Revista economica\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.56043/reveco-2021-0034\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Revista economica","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.56043/reveco-2021-0034","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
在会计与国际财务报告准则协调的领域进行了大量的实证研究，但将这一主题的文献系统化的文献计量学研究仍然不足。因此，本文的目的是对会计与国际财务报告准则协调的研究进行文献计量分析，以便通过监测Web of Science平台上索引的出版物来确定最新的技术和趋势。收集了162份出版物的样本，使用VOSviewer软件对数据进行分析，并将结果可视化呈现。研究结果显示，近年来对这些主题的研究兴趣一直在增加。
ACCOUNTING HARMONIZATION WITH IFRS: A BIBLIOMETRIC ANALYSIS USING VOSVIEWER SOFTWARE
Numerous empirical research has been conducted in the area of accounting harmonization with IFRS, but bibliometric studies that systematize the literature in this topic remain insufficient. Thus, the aim of this paper is to conduct a bibliometric analysis of research on accounting harmonization with IFRS, in order to determine the state of the art and trends, by monitoring publications indexed on the Web of Science platform. A sample of 162 publications was gathered, using the VOSviewer software the data was analyzed, and the findings were visually presented. The findings revealed that interest in the study of these topics has been increasing in recent years.
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