A systematic literature network analysis of the development of behavioural accounting research

Valentina Minutiello & Patrizia Tettamanzi

International Journal of Behavioural Accounting and Finance2024https://doi.org/10.1504/ijbaf.2024.139350article
ABDC C
Weight
0.50

What the paper says

Different fields of research have conducted studies on the topic of behavioural research. Accounting researchers' attention to this topic has recently started to grow, and consequently, the need to define the future development of the research field has emerged. This paper aims to conduct a literature review on the topic of behavioural accounting research (BAR) to clarify what has already been studied by researchers and to suggest possible new research developments. For this purpose, a new methodology called 'Systematic Literature Network Analysis' (SLNA) was applied. The findings confirm the need to further explore this research area by conducting new empirical studies on the application of behavioural theories and by using new tools for data collection. The paper's contributions to the literature are the following: it provides a systematic picture of the literature on BAR, applies a new methodology for the analysis of the literature, and provides an agenda for future research.

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https://doi.org/https://doi.org/10.1504/ijbaf.2024.139350

Or copy a formatted citation

@article{valentina2024,
  title        = {{A systematic literature network analysis of the development of behavioural accounting research}},
  author       = {Valentina Minutiello & Patrizia Tettamanzi},
  journal      = {International Journal of Behavioural Accounting and Finance},
  year         = {2024},
  doi          = {https://doi.org/https://doi.org/10.1504/ijbaf.2024.139350},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.47 × 0.4 = 0.19
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.