西方会计研究的科学知识图谱分析:基于国际三大会计学期刊的数据

Mapping Knowledge Domain of Accounting Research Based on Data from Top 3 Accounting Journals

笔者对国际三大会计学期刊1994—2014年所发表文章及其引文进行科学知识图谱研究。通过自动聚类视图分析和时间线视图分析,将西方会计研究以可视化的知识图谱的方式进行分析。通过知识聚类分析,将西方会计研究划分为17个研究领域,并归纳和分析了每个研究领域的研究议题内容。通过报告和分析高被引文献、高突现性引文、高中介中心性引文、高Sigma值引文,笔者报告了西方会计研究中最活跃的研究领域、研究进程中转折点式重要文献、联系不同研究领域的重要文献。当前会计研究的热点领域分别是研究市场反应、财务报告、信息披露、会计舞弊、财务报告环境、盈余管理等相关议题。基于本文的分析和研究,展望西方会计学未来的研究方向,包括基于国际视角研究不同制度背景对会计的影响、研究盈余重述的影响因素和经济后果、研究会计信息与企业资本成本。

This paper maps knowledge domain of accounting research using data of Top 3 journals from 1994 to 2014. 17 clusters of co-cited references are identified and summarized. Cluster view and timeline view of the network are shown. The top ranked items by citation counts, bursts, centrality or sigma are summa- rized, which show the major areas, most active areas and turning points of accounting research, and how the major areas are connected. The most active areas in accounting research are market reaction, financial repot- ting, information disclosure, accounting fraud, financial reporting environment, earnings management Based on the analysis, I propose the possible active areas in the future： the institutional affection on accoun- ting from an international perspective, the influencing factors and economic consequences of earnings restate- ment, accounting information and cost of capital.