Accounting Teaching in Higher Education - a systematic literature review and bibliometric analysis

Edmirson Fortes , (2024) , "Accounting Teaching in Higher Education - a systematic literature review and bibliometric analysis" .
Resumo

Scientific production on accounting curricula has been increasing in recent years. However, there is no global framework for research conducted on this topic. The objective of this study is to identify global trends in scientific production on course plans, at the main levels of analysis: sources, authors, and documents. Our aim was to identify most cited authors, and which are the most important cooperations among them. The bibliometric analysis began by analyzing 63 articles from Web of Science and 62 from Scopus, ending up with a final sample of 45 articles published between 2010 and 2022. To develop the analysis, the bibliometrix R-Tool was used and
metadata from two databases (WoS and Scopus) were retrieved and merged. The results show two major areas of co-citation networks; a poor collaboration network between countries with some prominent interaction; a collaboration network of authors with nearby knowledge groups and two main themes resulting from a co-word analysis. The main conclusion is that accounting teaching is not yet a solid field of research and that the most important themes identified are related to the specific area. Conclusion: However, international collaborations are increasing, new trends are emerging, and other related domains are showing greater interest in the area, which
may indicate a consolidation of the topic. Our contribution with this finding can help future research in this field by providing a global overview of research on accounting education and the most productive research partnerships.

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