Trends and patterns in behavioral accounting research: 53 years of bibliometric analysis

Abstract

Purpose

The purpose of this study is to explore the quality of research work done in behavioral accounting through bibliometric analysis so that biases can be spotted and implications can be drawn.

Design/methodology/approach

The most recent papers on a given topic – behavioral accounting in this study – are gathered, assessed and analyzed using a systematic literature review approach, which is a rigorous process. Books, scientific publications and conference papers were used to discover, compile and synthesize pertinent information (Garca, 2013; Snyder, 2019). In this study, the authors used an iterative cycle methodology, which entails selecting pertinent keywords, conducting a literature search in the database of choice and then conducting the analysis.

Findings

Using bibliometric analysis, this study offers a fresh viewpoint on fundamental behavioral accounting concepts. The results suggest that important areas in the relevant behavioral accounting disciplines are changing, with important ramifications for academics and practitioners to better understand prospect theory and social identity theory.

Research limitations/implications

Researchers should parameterize their outputs to make it easier to synthesize the state of the art in behavioral accounting, which would advance the subject.

Practical implications

The study has important policy implications because it shows that decision-makers are increasingly focused on creating ethical and open accounting practices, which are essential for building improved accounting practices in the Big Data era.

Social implications

It is elementary in and of itself to recognize that accounting data are an outcome and a consequence of human behavior. The study itself makes a case for the social ramifications of this kind of study.

Originality/value

The study offers a comprehensive bibliometric analysis of behavioral accounting research sourced from the Scopus database. It presents a curated collection of leading works in the domain, categorized by articles, authors, publications, institutions and nations. This examination provides a current snapshot of advancements in behavioral accounting and can be perceived as an evolution of previous literature reviews that relied on traditional approaches. Notably, this is the inaugural study using solely bibliometric techniques.

Citation

Chauhan, A.S., Sikarwar, T.S. and Raj, M. (2024), "Trends and patterns in behavioral accounting research: 53 years of bibliometric analysis", Accounting Research Journal, Vol. 37 No. 6, pp. 595-614. https://doi.org/10.1108/ARJ-09-2023-0246