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Behavioral Accounting: A Bibliometric Analysis of Literature Outputs in 2013–2022

Author

Listed:
  • Korzeniowska Dominika

    (University of Lodz, Lodz, Poland)

  • Brescia Valerio

    (University of Turin, Turin, Italy)

  • Fijałkowska Justyna

    (University of Social Sciences, Lodz, Poland)

Abstract

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.

Suggested Citation

  • Korzeniowska Dominika & Brescia Valerio & Fijałkowska Justyna, 2022. "Behavioral Accounting: A Bibliometric Analysis of Literature Outputs in 2013–2022," Journal of Intercultural Management, Sciendo, vol. 14(3), pages 17-40, September.
    • Handle: RePEc:vrs:joinma:v:14:y:2022:i:3:p:17-40:n:1
    DOI: 10.2478/joim-2022-0010
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    References listed on IDEAS

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    More about this item

    Keywords

    Behavioral Accounting; Bibliometric Analysis; Science Mapping;
    All these keywords.

    JEL classification:

    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
    • G41 - Financial Economics - - Behavioral Finance - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making in Financial Markets
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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