Behavioral Accounting : a Bibliometric Analysis of Literature Outputs in 2013-2022

• Autorzy: Justyna Fijałkowska , Valerio Brescia , Dominika Korzeniowska
• Języki publikacji: EN

Abstrakty

EN

Objective: Comprehensive overview of the most current topics, trends and scientific production in the field of behavioral accounting.
Method: A bibliometric approach was applied to analyze data extracted from the Scopus database covering the period 2013-2022. R software and VOS viewer were used to determine the relevant parameters of the studied papers and create scientific maps of collocations.
Findings: An analysis of selected 270 papers has shown that behavioral accounting is a rather scattered area both in terms of publication outputs as well as the conceptual apparatus, including the keywords used by scientists dealing with such issues. This makes it much more challenging to synthesize its output to date and probably slows down the process of crystallizing its scientific identity.
Value Added: It is a diagnosis of the current state of the art within behavioral accounting that can be treated as a continuation of the literature reviews made so far by means of more "manual" methods; however, the first performed with the use of bibliometric tools and devoted exclusively to that topic.
Recommendations: It would benefit the field's development if researchers parameterized their outputs to facilitate the synthesis of the current state of knowledge within behavioral accounting. (original abstract)

Słowa kluczowe

EN

Behavioural accounting; Bibliometric analysis; Knowledge mapping

PL

Rachunkowość behawioralna; Analiza bibliometryczna; Mapowanie wiedzy

• Czasopismo: Journal of Intercultural Management
• Rocznik: 2022
• Tom: 14
• Numer: nr 3
• Strony: 17--40

Twórcy

autor

Justyna Fijałkowska

• University of Social Sciences, Poland

autor

Valerio Brescia

• University of Turin, Italy

autor

Dominika Korzeniowska

• University of Lodz, Poland

Bibliografia

• Argyris, Ch. (1952). The impact of budgets on people. School of Business and Public Administration, Cornell University.
• Aria, M., & Cuccurullo, C. (2017). Bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959-975.
• Ashton, R. H. (2013). Historical Perspective on Behavioral Accounting Research. In R. H. Ashton (Ed.), The Evolution of Behavioral Accounting Research: An Overview (pp. 113--119). London-New York: Routledge.
• Bamber, E. M. (1993). Opportunities in Behavioral Accounting Research. Behavioral Research in Accounting, 5, 1-29.
• Belkaoui, A. (1989). Behavioral Accounting. The Research and Practical Issues. University of California, Quorum Books.
• Biancone, P. P. , Brescia, V., Lanzalonga, F., & Alam, G. M. (2022). Using bibliometric analysis to map innovative business models for vertical farm entrepreneurs. British Food Journal, 124(7), 2239-2261.
• Birnberg, J. G. (2011). A Proposed Framework for Behavioral Accounting Research. Behavioral Research in Accounting, 23(1), 1-43.
• Birnberg, J. G., & Shields, J. F. (1989). Three Decades of Behavioral Accounting Research: A Search for Order. Behavioral Research in Accounting, 1, 23-74.
• Bornmann, L., Haunschild, R., Hug, S. E. (2018). Visualizing the context of citations referencing papers published by Eugene Garfield: A new type of keyword co-occurrence analysis. Scientometrics, 114, 427-437.
• Brandon, D. M., Long, J. H., Loraas, T. M., Mueller-Phillips, J., & Vansant, B. (2014). Online instrument delivery and participant recruitment services: Emerging opportunities for behavioral accounting research. Behavioral Research in Accounting, 26(1), 1-23.
• Bruns, W. J. (1973). Comments on a Paper by David Green. In N. Dopuch, L. Revsine (Eds.), Accounting Research 1960-1970: A Critical Evaluation (pp. 116-125). University of Illinois.
• Burgstahler, D, & Sundem, G. L. (1989). The Evolution of Behavioral Accounting Research in the United States, 1968-1987. Behavioral Research in Accounting, l, 75-108.
• Campra, M., Riva, P. , Oricchio, G., & Brescia, V. (2022). Bibliometrix analysis of medical tourism. Health Services Management Research, 35(3), 172-188.
• Caplan, E.H. (1989). Behavioral Accounting - A Personal View. Behavioral Research in Accounting, 1, 109-123.
• Chen, C. S., Cheng, J. C., Lin, F. C., & Peng, C. (2017). The role of house money effect and availability heuristic in investor behavior. Management Decision, 55(8), 1598-1612.
• Dal Mas, F., Massaro, M., Lombardi, R., & Garlatti, A. (2018). From output to outcome measures in the public sector: a structured literature review. International Journal of Organizational Analysis, 27(5), 1631-1656.
• DeZoort, F. T., & Lord, A. T. (1997). A review and synthesis of pressure effects research in accounting. Journal of Accounting Literature, 16, 28.
• Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285-296.
• Esfahani, H., Tavasoli, K., & Jabbarzadeh, A. (2019). Big data and social media: A scientometrics analysis. International Journal of Data and Network Science, 3(3), 145-164.
• Forliano, C., De Bernardi, P., & Yahiaoui, D (2021). Entrepreneurial universities: A bibliometric analysis within the business and management domains. Technological Forecasting and Social Change, 165, 120522.
• Hariyanti, W., Noor, F. M., & Dewa, A. L. (2021). Pluriform motivation as moderation of budget participation relationship towards managerial performance (Empirical study on manufacturing industry in Indonesia). Universal Journal of Accounting and Finance, 8(4), 131-139.
• Hellmann, A., Patel, C., & Tsunogaya, N. (2021). Foreign-language effect and professionals' judgments on fair value measurement: Evidence from Germany and the United Kingdom. Journal of Behavioral and Experimental Finance, 30, 100478.
• Hofstedt, T. R. (1976). Behavioral accounting research: Pathologies, paradigms and prescriptions. Accounting, Organizations and Society, 1(1), 43-58.
• Hofstedt, T. R., & Kinard, J. C. (1970). A strategy for behavioral accounting research. The Accounting Review, 45(1), 38-54.
• Holt, T. P., & Loraas, T. M. (2019). Using Qualtrics panels to source external auditors: A replication study. Journal of Information Systems, 33(1), 29-41.
• Isidore, R. R., & Arun, C. J. (2021). The Behavior of the Various Personalities of Secondary Equity Investors: Big Five Personality Model. The Journal of Wealth Management, 24(1), 55-77.
• Isidore, R. R., & Christie, P. (2018). Investment Behavior of Secondary Equity Investors: An Examination of the Relationship Among the Biases. Indian Journal of Finance, 12(9), 131556.
• Korzeniowska, D. (2018). The subject of behavioural accounting research. Theoretical Papers in Accounting, 98(154), 147-165.
• Kutluk F. A., & Ersoy A. (2010). Literature Review of Behavioral Research in Accounting between 1999-2008. Journal of Yasar University 5(19), 3171-3198.
• Lord, A. T. (1989). The development of behavioral thought in accounting, 1952-1981. Behavioral Research in Accounting, 1, 124-149.
• Mahapatra, M. S., & Mishra, R. (2020). Behavioral influence and financial decision of individuals: A study on mental accounting process among Indian households. Cogent Economics & Finance, 8(1), 1827762.
• Mahapatra, M. S., Raveendran, J., & De, A. (2019). Building a model on influence of behavioural and cognitive factors on personal financial planning: A study among Indian households. Global Business Review, 20(4), 996-1009.
• Meyer, M., & Rigsby, J. T. (2001). A Descriptive Analysis of The Content and Contributors of Behavioral Research in Accounting 1989-1998. Behavioral Research in Accounting, 13, 253-278.
• Nasiri, M., Sarraf, F., Nourollahzadeh, N., Hamidian, M., & Noorifard, Y. (2021). Modeling Asset Pricing Using Behavioral Variables: Fama-Macbeth Approach. Iranian Journal of Management Studies, 14(3), 547-564.
• Oakleaf, M. (2010). The Value of Academic Libraries: A Comprehensive Research Review and Report. Assoc of Cllge & Rsrch Libr, Chicago.
• Okoli, C., & Schabram, K. (2010). A guide to conducting a systematic literature review of information systems research. Sprouts: Working Papers on Information Systems, 10(26).
• Park, S. (2018). The effect of investor sentiment on the means of earnings management. Investment Management and Financial Innovations, 15(1), 10-17.
• Pesämaa, O. (2017). Personnel-and action control in gazelle companies in Sweden. Journal of Management Control, 28(1), 107-132.
• Report of The Committee on the Relationship of Behavioral Science and Accounting (1974). The Accounting Review, 49(4), 127-139.
• Secinaro, S., Brescia, V., Lanzalonga, F., & Santoro, G. (2022). Smart city reporting: A bibliometric and structured literature review analysis to identify technological opportunities and challenges for sustainable development. Journal of Business Research, 149, 296-313.
• Se Tin, S. T., Agustina, L., & Meyliana, M. (2017). A new classification of topics in behavioral accounting: Current research direction from BRIA journal in the past 10 years. Journal of Business and Retail Management Research, 11(3), 47-58.
• Siegel, G., & Marconi, H. R. (1989). Behavioral Accounting. Cincinnati: South Western Publishing.
• Singh, B. (2021). A Bibliometric Analysis of Behavioral Finance and Behavioral Accounting. American Business Review, 24(2), 198-230.
• Su, H. N., & Lee, P. C. (2010). Mapping knowledge structure by keyword co-occurrence: A first look at journal papers in Technology Foresight. Scientometrics, 85, 65-79.
• Talwar, S., Talwar, M., Tarjanne, V., & Dhir, A. (2021). Why retail investors traded equity during the pandemic? An application of artificial neural networks to examine behavioral biases. Psychology & Marketing, 38(11), 2142-2163.

Identyfikatory

DOI

10.2478/joim-2022-0010