55 years of Abacus: Evolution of Research Streams and Future Research Directions

Abstract

This article offers a systematic literature review and a bibliometric analysis of articles published over the history of the journal Abacus and marks its 55th anniversary. The article draws on the latest available bibliometric tools to provide a citation map, burstiness analysis, and further visualization using R Bibliometrix, highlighting highly cited articles and their interrelations across different research streams, as well as trending (or ‘hot’) topics over the journal's history. We offer reflections on the journal's past and discuss emerging future research directions.

Publishing literature reviews

“…Although bibliometric methods are widely used to map the fields of strategic management, entrepreneurship and innovation, they are much less used in the accounting and finance domain. However, some recent publications include Uyar et al (2020), Shen (2021), Linnenluecke et al (2020), Belloque et al (2021), Kumar et al (2021). I would recommend the interested audience to read these papers to familiarize themselves with the technique(s) of bibliometric research.…”

Italian accounting history studies in international journals: Insights and possible future directions

“…In accounting history, complete bibliometric analysis has been overlooked as a methodological technique, considering that studies were mainly focused on citation and content analysis (see Anderson, 2002; Belloque et al, 2021; Bisman, 2011; Carmona, 2006; Carnegie and Napier, 2012, among others). Carmona (2006) used content and citation analyses to discuss the relevance of several publication formats in the dissemination of accounting history research.…”

“…Moreover, Carnegie and Napier (2012) revisited the special issue of the Accounting, Auditing & Accountability Journal on the theme ‘Accounting history in the twenty-first century’, which was published in 1996, to investigate its role in shaping developments in the history of accounting literature. More recently, Belloque et al (2021) focused on the history of the journal Abacus , marking its 55th anniversary, through a systematic literature review and a bibliometric analysis.…”

Employer ratings in social media and firm performance: Evidence from an explainable machine learning approach

“…Our paper contributes to the studies on machine learning in accounting and finance to answer these questions. A major part of current accounting and finance research applies ML methods for textual analysis or other unstructured datasets (e.g., Ahmed et al, 2023; Belloque et al, 2021; Cai et al, 2019; Clarkson et al, 2020; Garanina et al, 2021; Zengul et al, 2021; Zhu et al, 2017). When ML is used for modelling the relationship between covariates, the approach has mainly been purely predictive (e.g., Bao et al, 2020; Bei et al, 2021; Jones, 2017; Rehan et al, 2021).…”