我国会计专业领域的研究现状、热点与前沿——基于CiteSpace的可视化分析

Research Status,Hot Topics and Frontier of the Accounting Field in China:A Visual Analysis Based on CiteSpace

选取1998-2019年CSSCI收录的会计专业领域最具影响力的8种来源期刊,运用CiteSpace 5.6R3可视化软件进行分析,结果表明:会计研究领域缺少知识基础、研究前沿及趋势、主流学术群体的文献研究;研究热点集中在公司治理结构、内部控制、会计准则、会计信息质量、审计、管理会计等方面;会计研究领域的前沿及趋势聚集于新会计准则、会计改革、会计信息化、财务管理等方面。

Eight most influential source journals in the accounting field included by CSSCI from 1998 to 2019 are selected.The research on samples by using CiteSpace 5.6R3 visualization software shows that there is a lack of literature research on knowledge base,research frontiers and trends,and mainstream academic groups in the accounting research field.The research hotspots focus on the aspects of corporate governance structure,internal control,accounting standards,accounting information quality,audit,and management accounting.The frontiers and trends in the field of accounting research focus on the aspects of new accounting standards,accounting reform,accounting informationization,and financial management.