IDEAS home Printed from https://ideas.repec.org/a/gam/jpubli/v11y2023i1p11-d1081690.html
   My bibliography  Save this article

Spanish Journal of Finance and Accounting (SJFA): Mapping of Knowledge over the Last 25 Years

Author

Listed:
  • José Álvarez-García

    (Departamento de Economía Financiera y Contabilidad, Instituto Universitario de Investigación para el Desarrollo Territorial Sostenible (INTERRA), Facultad de Empresa Finanzas y Turismo, Universidad de Extremadura, 10071 Cáceres, Spain)

  • Amador Durán-Sánchez

    (Departamento de Economía Financiera y Contabilidad, Instituto Universitario de Investigación para el Desarrollo Territorial Sostenible (INTERRA), Facultad de Empresa Finanzas y Turismo, Universidad de Extremadura, 10071 Cáceres, Spain)

  • Néstor Montalván-Burbano

    (University of Almería, 04120 Almería, Spain
    Centro de Investigaciones y Proyectos Aplicados a las Ciencias de la Tierra (CIPAT), Campus Gustavo Galindo, ESPOL Polytechnic University, Guayaquil 9015863, Ecuador
    Group Innovation, Management, Marketing and Knowledge Economy Research (I2MAKER), Campus Gustavo Galindo, ESPOL Polytechnic University, Guayaquil 9015863, Ecuador)

  • María de la Cruz del Río-Rama

    (Business Management and Marketing Department, Faculty of Business Sciences and Tourism, University of Vigo, 32004 Ourense, Spain)

Abstract

The Spanish Journal of Finance and Accounting (SJFA) is a leading international journal in the field of accounting and finance, which was founded in 1972 with the aim of serving as a platform for dissemination at the service of academics, researchers and accounting and business professionals. The aim of this research is to examine the development of the SJFA journal from its creation to the present day, with the purpose of identifying the journal’s trend through published articles, authors, the most productive institutions and countries, and research topics, as well as citation patterns (most cited papers and typology of citing articles). The methodology used is bibliometric analysis and the data on which the bibliometric indicators are applied are taken from the Scopus database. This study also develops a graphical mapping of the bibliometric material by using the visualisation of similarities software. These graphs represent keyword co-occurrence, citation and co-citation analysis, and Journal Co-citation Analysis. The results show a significant growth of the journal over time, both in terms of the number and diversity of documents published and citations received, which has contributed to the positive evolution in terms of its impact and visibility. It is noteworthy that the journal is becoming more geographically diverse. The main topics covered in the journal are accounting and auditing management, and performance management. Papers dealing with topics related to management accounting, auditing, and management control, together with earnings management, accounting history and accounting regulation, stand out in terms of number of papers. Both topics are mediated by the subject of corporate governance.

Suggested Citation

  • José Álvarez-García & Amador Durán-Sánchez & Néstor Montalván-Burbano & María de la Cruz del Río-Rama, 2023. "Spanish Journal of Finance and Accounting (SJFA): Mapping of Knowledge over the Last 25 Years," Publications, MDPI, vol. 11(1), pages 1-19, February.
    • Handle: RePEc:gam:jpubli:v:11:y:2023:i:1:p:11-:d:1081690
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/2304-6775/11/1/11/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/2304-6775/11/1/11/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Baker, H. Kent & Kumar, Satish & Pattnaik, Debidutta, 2021. "Twenty-five years of the Journal of Corporate Finance: A scientometric analysis," Journal of Corporate Finance, Elsevier, vol. 66(C).
    2. Néstor Montalván-Burbano & Andrés Velastegui-Montoya & Miguel Gurumendi-Noriega & Fernando Morante-Carballo & Marcos Adami, 2021. "Worldwide Research on Land Use and Land Cover in the Amazon Region," Sustainability, MDPI, vol. 13(11), pages 1-24, May.
    3. José M. Merigó & Jian-Bo Yang, 2017. "Accounting Research: A Bibliometric Analysis," Australian Accounting Review, CPA Australia, vol. 27(1), pages 71-100, March.
    4. Claudio A. Bonilla & José M. Merigó & Carolina Torres-Abad, 2015. "Economics in Latin America: a bibliometric analysis," Scientometrics, Springer;Akadémiai Kiadó, vol. 105(2), pages 1239-1252, November.
    5. Cancino , Christian A. & Merigo, Jose M. & Torres, Juan P. & Diaz, David, 2018. "A bibliometric analysis of venture capital research," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 23(45), pages 182-195.
    6. Fagerberg, Jan & Fosaas, Morten & Sapprasert, Koson, 2012. "Innovation: Exploring the knowledge base," Research Policy, Elsevier, vol. 41(7), pages 1132-1153.
    7. Philippe Mongeon & Adèle Paul-Hus, 2016. "The journal coverage of Web of Science and Scopus: a comparative analysis," Scientometrics, Springer;Akadémiai Kiadó, vol. 106(1), pages 213-228, January.
    8. Herbertz, Heinrich & Muller-Hill, Benno, 1995. "Quality and efficiency of basic research in molecular biology: a bibliometric analysis of thirteen excellent research institutes," Research Policy, Elsevier, vol. 24(6), pages 959-979, November.
    9. Gaviria-Marin, Magaly & Merigó, José M. & Baier-Fuentes, Hugo, 2019. "Knowledge management: A global examination based on bibliometric analysis," Technological Forecasting and Social Change, Elsevier, vol. 140(C), pages 194-220.
    10. William W. Hood & Concepción S. Wilson, 2001. "The Literature of Bibliometrics, Scientometrics, and Informetrics," Scientometrics, Springer;Akadémiai Kiadó, vol. 52(2), pages 291-314, October.
    11. Alexander, John C & Mabry, Rodney H, 1994. "Relative Significance of Journals, Authors, and Articles Cited in Financial Research," Journal of Finance, American Finance Association, vol. 49(2), pages 697-712, June.
    12. Günter Krampen & Ralf Becker & Ute Wahner & Leo Montada, 2007. "On the validity of citation counting in science evaluation: Content analyses of references and citations in psychological publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 71(2), pages 191-202, May.
    13. Frenken, Koen & Hardeman, Sjoerd & Hoekman, Jarno, 2009. "Spatial scientometrics: Towards a cumulative research program," Journal of Informetrics, Elsevier, vol. 3(3), pages 222-232.
    14. Baker, H. Kent & Kumar, Satish & Pandey, Nitesh, 2021. "Thirty years of the Global Finance Journal: A bibliometric analysis," Global Finance Journal, Elsevier, vol. 47(C).
    15. Bruce Burton & Satish Kumar & Nitesh Pandey, 2020. "Twenty-five years of The European Journal of Finance (EJF): a retrospective analysis," The European Journal of Finance, Taylor & Francis Journals, vol. 26(18), pages 1817-1841, December.
    16. Costas, Rodrigo & Bordons, María, 2007. "The h-index: Advantages, limitations and its relation with other bibliometric indicators at the micro level," Journal of Informetrics, Elsevier, vol. 1(3), pages 193-203.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. H. Kent Baker & Satish Kumar & Nitesh Pandey, 2021. "Forty years of the Journal of Futures Markets: A bibliometric overview," Journal of Futures Markets, John Wiley & Sons, Ltd., vol. 41(7), pages 1027-1054, July.
    2. H. Kent Baker & Satish Kumar & Debidutta Pattnaik, 2021. "Research constituents, intellectual structure, and collaboration pattern in the Journal of Forecasting: A bibliometric analysis," Journal of Forecasting, John Wiley & Sons, Ltd., vol. 40(4), pages 577-602, July.
    3. Jianwei Xu & Shuxin Liu, 2024. "Current status, evolutionary path, and development trends of low-carbon technology innovation: a bibliometric analysis," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(9), pages 24151-24182, September.
    4. H. Kent Baker & Satish Kumar & Kirti Goyal & Prashant Gupta, 2023. "International journal of finance and economics: A bibliometric overview," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(1), pages 9-46, January.
    5. Mas-Tur, Alicia & Roig-Tierno, Norat & Sarin, Shikhar & Haon, Christophe & Sego, Trina & Belkhouja, Mustapha & Porter, Alan & Merigó, José M., 2021. "Co-citation, bibliographic coupling and leading authors, institutions and countries in the 50 years of Technological Forecasting and Social Change," Technological Forecasting and Social Change, Elsevier, vol. 165(C).
    6. Aakanksha Kataria & Satish Kumar & Nitesh Pandey, 2021. "Twenty‐five years of Gender, Work and Organization: A bibliometric analysis," Gender, Work and Organization, Wiley Blackwell, vol. 28(1), pages 85-118, January.
    7. Sofia Aparisi-Torrijo & Gabriela Ribes-Giner, 2022. "Female entrepreneurial leadership factors," International Entrepreneurship and Management Journal, Springer, vol. 18(4), pages 1707-1737, December.
    8. Teiusan Sorin-Ciprian & Sirb (Dulau) Petronela Teodora, 2024. "Biblometric Analysis: A Global Trend In Business Economics Research," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 148-155, June.
    9. repec:ehu:cuader:56544 is not listed on IDEAS
    10. Rovelli, Paola & Ferasso, Marcos & De Massis, Alfredo & Kraus, Sascha, 2022. "Thirty years of research in family business journals: Status quo and future directions," Journal of Family Business Strategy, Elsevier, vol. 13(3).
    11. Alicia Mas-Tur & Maria Guijarro & Agustín Carrilero, 2019. "The Influence of the Circular Economy: Exploring the Knowledge Base," Sustainability, MDPI, vol. 11(16), pages 1-19, August.
    12. José M. Merigó & Christian A. Cancino & Freddy Coronado & David Urbano, 2016. "Academic research in innovation: a country analysis," Scientometrics, Springer;Akadémiai Kiadó, vol. 108(2), pages 559-593, August.
    13. Baker, H. Kent & Kumar, Satish & Goyal, Kirti & Sharma, Anuj, 2021. "International review of financial analysis: A retrospective evaluation between 1992 and 2020," International Review of Financial Analysis, Elsevier, vol. 78(C).
    14. Tripathy, Prajukta & Jena, Pabitra Kumar & Mishra, Bikash Ranjan, 2024. "Systematic literature review and bibliometric analysis of energy efficiency," Renewable and Sustainable Energy Reviews, Elsevier, vol. 200(C).
    15. Piñeiro-Chousa, Juan & López-Cabarcos, M. Ángeles & Romero-Castro, Noelia María & Pérez-Pico, Ada María, 2020. "Innovation, entrepreneurship and knowledge in the business scientific field: Mapping the research front," Journal of Business Research, Elsevier, vol. 115(C), pages 475-485.
    16. Pantea Kamrani & Isabelle Dorsch & Wolfgang G. Stock, 2021. "Do researchers know what the h-index is? And how do they estimate its importance?," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(7), pages 5489-5508, July.
    17. Khan, Ashraf & Goodell, John W. & Hassan, M. Kabir & Paltrinieri, Andrea, 2022. "A bibliometric review of finance bibliometric papers," Finance Research Letters, Elsevier, vol. 47(PA).
    18. Leslier Valenzuela-Fernández & Manuel Escobar-Farfán, 2022. "Zero-Waste Management and Sustainable Consumption: A Comprehensive Bibliometric Mapping Analysis," Sustainability, MDPI, vol. 14(23), pages 1-24, December.
    19. Ana Batlles-delaFuente & Luis Jesús Belmonte-Ureña & José Antonio Plaza-Úbeda & Emilio Abad-Segura, 2021. "Sustainable Business Model in the Product-Service System: Analysis of Global Research and Associated EU Legislation," IJERPH, MDPI, vol. 18(19), pages 1-33, September.
    20. Bhavna Thawani & Tushar Panigrahi & Meena Bhatia, 2024. "Eleven years of integrated reporting: a bibliometric analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 666-684, December.
    21. Parul Khurana & Kiran Sharma, 2022. "Impact of h-index on author’s rankings: an improvement to the h-index for lower-ranked authors," Scientometrics, Springer;Akadémiai Kiadó, vol. 127(8), pages 4483-4498, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jpubli:v:11:y:2023:i:1:p:11-:d:1081690. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.