基于知识图谱的我国会计研究核心作者与热点领域可视化分析

Visualization of the Core Authors and Hot-Fields of Chinese Accounting Research Based on Mapping of Scientific Knowledge

选取我国最具影响力的会计学术期刊《会计研究》的743篇文献为样本,采用普赖斯定律和综合指数法,分析了我国会计研究的核心作者及其特征,重点关注会计领域刘永泽等44位核心作者及其研究成果;采用共词分析方法,借助CiteSpaceⅡ知识图谱可视化软件工具,绘制了我国会计研究领域的科学知识图谱,梳理出我国会计研究领域企业内部控制、盈余管理、委托契约责任、企业价值、会计信息质量、政府会计和管理会计等七大热点领域。

Selecting 743 articles in China's most influential accounting journal Accounting Research as a set of sample,using Price's law and composite index to analyze characteristics of the core authors of China's accounting research.Focusing on the 44 core authors such as LIU Yongze in the field of accounting and their research achivements;Based on the co-word analysis and Citespace,drawing a scientific knowledge map in the field of accounting research in China,and visualizing seven hot-fields in the field of accounting research in our country,including corporate internal control,earnings management,entrusted contract responsibility,corporate value,accounting information quality,government accounting and management accounting.