ACCOUNTING HARMONIZATION WITH IFRS: A BIBLIOMETRIC ANALYSIS USING VOSVIEWER SOFTWARE

MARINA Alexandra-Gabriela, Lucian Blaga University of Sibiu

Abstract:
Numerous empirical research has been conducted in the area of accounting harmonization with IFRS, but bibliometric studies that systematize the literature in this topic remain insufficient. Thus, the aim of this paper is to conduct a bibliometric analysis of research on accounting harmonization with IFRS, in order to determine the state of the art and trends, by monitoring publications indexed on the Web of Science platform. A sample of 162 publications was gathered, using the VOSviewer software the data was analyzed, and the findings were visually presented. The findings revealed that interest in the study of these topics has been increasing in recent years.

Keywords: bibliometric analysis, accounting, IFRS, WoS, VOSviewer

JEL Classification: M40, M41

Volume: 73, Issue: 4

Pages: 28 - 40

Publication date: December, 2021

DOI: 10.56043/reveco-2021-0034

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/73403marina.pdf

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