BLOCKCHAIN, XBRL, IFRS RELEVANCE AMONG CURRENT ACCOUNTING PUBLICATIONS: QUANTIFICATION OF THE LARGEST PUBLISHERS

【Author】 Shkulipa, Liudmyla

【Source】INTERNATIONAL JOURNAL OF ECONOMICS MANAGEMENT AND ACCOUNTING

【影响因子】0.000

【Abstract】This paper analyzes accounting publications of the largest publisher by accounting journals, to evaluate the coverage of accounting directions, and indicate the current popularity of International Financial Reporting Standards (IFRS), eXtensible Business Reporting Language (XBRL), and blockchain technology. The source of the 882 accounting articles which support the study is Wiley Online Library. The methods used in this research are based on a cross-sectional survey between the Wiley Online Library and SCImago databases covering the years 2018-2019 only. The results show 33% of the evaluated journals of the Wiley publishers have a high extent of coverage. Among them are the journals with Q1 - the Contemporary Accounting Research (CAR), the Journal of Business Finance and Accounting (JBFA), the Journal of Accounting Research (JAR), the Financial Management journal (FM), and the Journal of Finance (JF). Our study concludes that the most frequent accounting topics published in 2018 and 2019 are management accounting (12%), audit and control (11%), capital ( 11%), and financial statements (8,4%); and the least frequent are IFRS including XBRL (5%) and blockchain technology (2%). We found that the CAR; the Australian Accounting Review (AAR); JBFA; Accounting Perspectives; Abacus have published many topics associated with IFRS and XBRL in 2018-2019. Similarly, Intelligent Systems in Accounting, Finance, and Management (ISAFM); FM; AAR have published on blockchain issues. This study might help scholars to select an appropriate journal for relevant research and inform them about accounting directions least disclosed in 2018 and 2019 and encourage SCImago to include/exclude some journals to/from the accounting category.

【Keywords】Accounting; Bibliometrics; Blockchain; IFRS; XBRL

【发表时间】2021

【收录时间】2022-01-12

【文献类型】期刊

【主题类别】

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