Title: Unexplored Potential in Accounting Research
Authors:
- Novrys Suhardianto
- Dirgahayu Almi Mahati
- Iman Haryamawan
- Dian Agustia
Department: Akuntansi
Journal Name: The Indonesian Accounting Review
Kinds of Journal: Sinta 2
Keywords: Accounting research, Accounting trend, SINTA 2, Indonesia
Abstract:
This study aims to Þ nd new ideas within the trends of accounting research. Using a literature review approach, this study maps the composition of accredited accounting research publications at SINTA 2 from 2020 to 2022 and speciÞ cally focuses on topics, methods, journals, authors and universities. The results of this study show that there is an increase in the number of published accounting articles, but it is not commensurate with the number of citations used, indicating that there is a decline in the quality of publication. Research topics are dominated by Þ nancial aspects, with the least attention given to AIS (Accounting Information Systems). The majority of research methods employ archival approaches, with experimental methods being the least utilized. This study notes that accounting research trends continue to be centralized on the island of Java, indicating the inequality in the distribution of resources and educational infrastructure across Indonesia. In addition, the results also show that undergraduate students still dominate research authors. This analysis provides an overview of the urgency of educational development in Indonesia.
For details: https://journal.perbanas.ac.id/index.php/tiar/article/view/4322/1883
