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Examining research topics in a specific area such as accounting is important to both novice and veteran researchers. The present study aims to identify the research topics in the area of accounting and to investigate the research trends by finding hot and cold topics from all those identified ones in the field.

A new dependency-based method focusing on noun phrases, which efficiently extracts research topics from a large set of library data, was proposed. An AR(1) autoregressive model was used to identify topics that have received significantly more or less attention from the researchers. The data used in the study included a total of 4,182 abstracts published in six leading (or premier) accounting journals from 2000 to May 2019.

The study identified 48 important research topics across the examined period as well as eight hot topics and one cold topic from the 48 topics.

The research topics identified based on the dependency-based method are similar to those found with the technique of latent Dirichlet allocation latent Dirichlet allocation (LDA) topic modelling. In addition, the method seems highly efficient, and the results are easier to interpret. Last, the research topics and trends found in the study provide reference to the researchers in the area of accounting.

Although domestic research on Chinese management is emerging, a suitable domestic theory is still needed to support and explain Chinese management practice. Given that, this paper aims to extract ideas of cultivation from Confucianism and propose a theoretical framework of self-cultivation with a purpose to provide new explanations for domestic (nondomestic as well) management practice.

Drawing from pre-Qin cultivation discourse and management practice, this paper develops a theoretical framework of self-cultivation and discusses its implications.

This paper argues that self-cultivation emphasizes self-consciousness, initiative and selflessness. It also includes self-reflection, self-discipline, self-study and self-improvement, as well as self-dedication, all of which reflect the ideal realm of “self-cultivation.” This “realm” refers to the process of pursuing an ideal personality and high moral standards.

This paper contributes to the literature by identifying various potential applications of self-cultivation theory to domestic research on organizational behavior in China.