The Evolution of Behavioral Accounting Research: A 25-Year Bibliometric Analysis
DOI:
https://doi.org/10.55980/ebasr.v4i1.184Keywords:
Bibliometric Analysis, Behavioral Accounting, Research Trends, Scientific CollaborationAbstract
The development of accounting science increasingly highlights the strong interconnection between technical aspects and human behavior in decision-making, giving rise to the field of Behavioral Accounting. This study aims to analyze research trends in Behavioral Accounting using a bibliometric approach. The method employed is bibliometric analysis based on publication data from the Dimensions database for the period 2000–2024, with scientific mapping visualized using VOSviewer software. The analysis covers 6,109 peer-reviewed journal articles selected through relevant keywords, including bibliographic coupling by country, institution, journal, publication, and keyword co-occurrence. The results reveal that the United States is the dominant contributor in terms of publication volume and collaborative strength, followed by the United Kingdom, Australia, and Canada. Harvard University and the University of California, Los Angeles are identified as the most productive institutions, while Behavioral Research in Accounting emerges as the leading journal in this field. The publication by Libby (2002) holds a central position, serving as a key theoretical reference and bridging various generations of literature. These findings underscore that the academic landscape of Behavioral Accounting remains largely dominated by developed countries and prominent institutions, while developing countries such as Indonesia need to improve publication quality and enhance international collaboration. The implication of this study is the provision of a comprehensive knowledge map that can serve as a foundation for future research direction and foster broader engagement from the global academic community in the advancement of Behavioral Accounting.
References
Abramo, G., D’Angelo, C. A., & Di Costa, F. (2023). USA vs Russia in the scientific arena. PLOS ONE, 18(7), e0288152. https://doi.org/10.1371/journal.pone.0288152
Akbar, F. A. (2025). A Holistic Approach to Sustainable Corporate Governance : Exploring the Role of Business Ethics and Technology – A Bibliometric Study. Economics, Business, Accounting & Society Review, 3(3), 182–196.
Baker, H. K., Kumar, S., & Goyal, K. (2023). Publication trends in the Journal of International Financial Management and Accounting : A retrospective review. Journal of International Financial Management & Accounting, 34(2), 131–161. https://doi.org/10.1111/jifm.12176
Baker, H. K., Kumar, S., Pandey, N., & Kraus, S. (2023). Contemporary Accounting Research : A Retrospective between 1984 and 2021 using Bibliometric Analysis*. Contemporary Accounting Research, 40(1), 196–230. https://doi.org/10.1111/1911-3846.12779
Danús, L., Muntaner, C., Krauss, A., Sales-Pardo, M., & Guimerà, R. (2023). Differences in collaboration structures and impact among prominent researchers in Europe and North America. EPJ Data Science, 12(1), 12. https://doi.org/10.1140/epjds/s13688-023-00378-6
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133(May), 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Duan, D., & Xia, Q. (2021). Evolution of scientific collaboration on COVID-19: A bibliometric analysis. Learned Publishing, 34(3), 429–441. https://doi.org/10.1002/leap.1382
Eck, N. J. van, & Waltman, L. (2017). Citation-based clustering of publications using CitNetExplorer and VOSviewer. Scientometrics, 111(2), 1053–1070. https://doi.org/10.1007/s11192-017-2300-7
Ellili, N. O. D. (2023). Bibliometric analysis on corporate governance topics published in the journal of Corporate Governance: The International Journal of Business in Society. Corporate Governance: The International Journal of Business in Society, 23(1), 262–286. https://doi.org/10.1108/CG-03-2022-0135
Fu, Y. C., Marques, M., Tseng, Y.-H., Powell, J. J. W., & Baker, D. P. (2022). An evolving international research collaboration network: spatial and thematic developments in co-authored higher education research, 1998–2018. Scientometrics, 127(3), 1403–1429. https://doi.org/10.1007/s11192-021-04200-w
Garfield, E. (2009). From the science of science to Scientometrics visualizing the history of science with HistCite software. Journal of Informetrics, 3(3), 173–179. https://doi.org/10.1016/j.joi.2009.03.009
Gibbins, M., Salterio, S., & Webb, A. (2001). Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting. Journal of Accounting Research, 39(3), 535–563. https://doi.org/10.1111/1475-679X.00027
Guleria, D., & Kaur, G. (2021). Bibliometric analysis of ecopreneurship using VOSviewer and RStudio Bibliometrix, 1989–2019. Library Hi Tech, 39(4), 1001–1024. https://doi.org/10.1108/LHT-09-2020-0218
Haigh, N. (2005). Everyday conversation as a context for professional learning and development. International Journal for Academic Development, 10(1), 3–16. https://doi.org/10.1080/13601440500099969
Hakami, T., Sabri, O., Al-Shargabi, B., Rahmat, M. M., & Nashat Attia, O. (2024). A critical review of auditing at the time of blockchain technology – a bibliometric analysis. EuroMed Journal of Business, 19(4), 1173–1201. https://doi.org/10.1108/EMJB-01-2023-0010
Han, H. (2015). Travelers’ pro-environmental behavior in a green lodging context: Converging value-belief-norm theory and the theory of planned behavior. Tourism Management, 47, 164–177. https://doi.org/10.1016/j.tourman.2014.09.014
Huang, T., Zhong, W., Lu, C., Zhang, C., Deng, Z., Zhou, R., Zhao, Z., & Luo, X. (2022). Visualized Analysis of Global Studies on Cervical Spondylosis Surgery: A Bibliometric Study Based on Web of Science Database and VOSviewer. Indian Journal of Orthopaedics, 56(6), 996–1010. https://doi.org/10.1007/s43465-021-00581-5
Kwiek, M. (2021). What large-scale publication and citation data tell us about international research collaboration in Europe: changing national patterns in global contexts. Studies in Higher Education, 46(12), 2629–2649. https://doi.org/10.1080/03075079.2020.1749254
Lee, C. I. S. G., Felps, W., & Baruch, Y. (2014). Toward a taxonomy of career studies through bibliometric visualization. Journal of Vocational Behavior, 85(3), 339–351. https://doi.org/10.1016/j.jvb.2014.08.008
Libby, R., Bloomfield, R., & Nelson, M. W. (2002). Experimental research in financial accounting. Accounting, Organizations and Society, 27(8), 775–810. https://doi.org/10.1016/S0361-3682(01)00011-3
Marín-Marín, J.-A., López-Belmonte, J., Fernández-Campoy, J.-M., & Romero-Rodríguez, J.-M. (2019). Big Data in Education. A Bibliometric Review. Social Sciences, 8(8), 223. https://doi.org/10.3390/socsci8080223
McLaren, C. D., & Bruner, M. W. (2022). Citation network analysis. International Review of Sport and Exercise Psychology, 15(1), 179–198. https://doi.org/10.1080/1750984X.2021.1989705
Mustafa, G., Rauf, A., Ahmed, B., Afzal, M. T., Akhunzada, A., & Alharthi, S. Z. (2023). Comprehensive Evaluation of Publication and Citation Metrics for Quantifying Scholarly Influence. IEEE Access, 11, 65759–65774. https://doi.org/10.1109/ACCESS.2023.3290917
Orduña-Malea, E., & Costas, R. (2021). Link-based approach to study scientific software usage: the case of VOSviewer. In Scientometrics (Vol. 126, Issue 9). Springer International Publishing. https://doi.org/10.1007/s11192-021-04082-y
Oyewola, D. O., & Dada, E. G. (2022). Exploring machine learning: a scientometrics approach using bibliometrix and VOSviewer. SN Applied Sciences, 4(5). https://doi.org/10.1007/s42452-022-05027-7
Phoong, S. Y., Khek, S. L., & Phoong, S. W. (2022). The Bibliometric Analysis on Finite Mixture Model. SAGE Open, 12(2). https://doi.org/10.1177/21582440221101039
Pohl, H. (2020). Collaboration with countries with rapidly growing research: supporting proactive development of international research collaboration. Scientometrics, 122(1), 287–307. https://doi.org/10.1007/s11192-019-03287-6
Purnell, P. J. (2021). Conference proceedings publications in bibliographic databases: a case study of countries in Southeast Asia. Scientometrics, 126(1), 355–387. https://doi.org/10.1007/s11192-020-03773-2
Qiang, W., Xiao, C., Li, Z., Yang, L., Shen, F., Zeng, L., & Ma, P. (2022). Impactful publications of critical care medicine research in China: A bibliometric analysis. Frontiers in Medicine, 9. https://doi.org/10.3389/fmed.2022.974025
Ramnath, S., Rock, S., & Shane, P. (2008). The financial analyst forecasting literature: A taxonomy with suggestions for further research. International Journal of Forecasting, 24(1), 34–75. https://doi.org/10.1016/j.ijforecast.2007.12.006
Sebastian, A. (2024). Two minds and double entries: an application of cognitive psychology to corporate reporting. Meditari Accountancy Research, 32(2), 613–629. https://doi.org/10.1108/MEDAR-03-2022-1625
Sedliačiková, M., Aláč, P., & Moresová, M. (2020). How Behavioral Aspects Influence the Sustainable Financial Decisions of Shareholders: An Empirical Study and Proposal for a Relevant Decision-Making Concept. Sustainability, 12(12), 4813. https://doi.org/10.3390/su12124813
Shah, S. H. H., Lei, S., Ali, M., Doronin, D., & Hussain, S. T. (2020). Prosumption: bibliometric analysis using HistCite and VOSviewer. Kybernetes, 49(3), 1020–1045. https://doi.org/10.1108/K-12-2018-0696
Sovacool, B. K., Daniels, C., & AbdulRafiu, A. (2022). Science for whom? Examining the data quality, themes, and trends in 30 years of public funding for global climate change and energy research. Energy Research and Social Science, 89(April). https://doi.org/10.1016/j.erss.2022.102645
Ulkhair, N., Eka Siskawati, Almunawar, M. N., Kumari, S., & Handayani, D. (2023). The Effect of Financial Literacy, Financial Technology and Income on Small and Medium Entreprise Financial Behaviour. Economics, Business, Accounting & Society Review, 2(2), 134–144. https://doi.org/10.55980/ebasr.v2i2.80
Ullah, I., Safdar, M., Zheng, J., Severino, A., & Jamal, A. (2023). Employing Bibliometric Analysis to Identify the Current State of the Art and Future Prospects of Electric Vehicles. Energies, 16(5), 2344. https://doi.org/10.3390/en16052344
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big Data in Accounting: An Overview. Accounting Horizons, 29(2), 381–396. https://doi.org/10.2308/acch-51071
Wang, W., Dong, X., Qu, J., Lin, Y., & Liu, L. (2024). Bibliometric Analysis of Microtia-Related Publications From 2006 to 2020. Ear, Nose & Throat Journal, 103(1), 36–40. https://doi.org/10.1177/01455613211037641
Zhang, Q., Yue, Y., Shi, B., & Yuan, Z. (2019). A Bibliometric Analysis of Cleft Lip and Palate-Related Publication Trends From 2000 to 2017. The Cleft Palate Craniofacial Journal, 56(5), 658–669. https://doi.org/10.1177/1055665618807822
Zyoud, S. H., Al-Jabi, S. W., & Sweileh, W. M. (2015). Worldwide research productivity of paracetamol (acetaminophen) poisoning: A bibliometric analysis (2003-2012). Human and Experimental Toxicology, 34(1), 12–23. https://doi.org/10.1177/0960327114531993
Zyoud, S. H., Shakhshir, M., Koni, A., Shahwan, M., Jairoun, A. A., & Al-Jabi, S. W. (2023). Olfactory and Gustatory Dysfunction in COVID-19: A Global Bibliometric and Visualized Analysis. Annals of Otology, Rhinology and Laryngology, 132(2), 164–172. https://doi.org/10.1177/00034894221082735
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Muhammad Pondrinal
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
