Accounting Under Ideal Conditions: A Bibliometric Analysis Of Global Trends 2010–2025
Keywords:
Financial Reporting Quality, Corporate Governance, Sustainability Accounting, Digitalization in AccountingAbstract
This study aims to analyze the development of global accounting literature within an ideal conditions framework during the period 2010–2025 using a bibliometric approach. In the accounting context, ideal conditions include the assumption of perfect information availability, transparency, and rational decision-making. However, the dynamics of practice indicate serious challenges such as theoretical fragmentation, sustainability issues, and the influence of technology. Using data from the Scopus database and VOSviewer software, this study evaluates publication trends, scientific collaborations, the most productive countries and institutions, and dominant themes such as financial reporting quality, corporate governance, and earnings management. The results show a significant increase in the number of publications and global collaborations, particularly from developed countries and Southeast Asia, as well as increasing contributions from developing countries such as Indonesia. Keyword visualization indicates a shift in research focus toward sustainability, digitalization, and governance, but there is still room for exploration on topics such as big data and integrity. This study concludes that despite progress toward ideal accounting practices, many conceptual and practical challenges remain that need to be addressed through broader and more integrative scientific collaboration.
References
Almadadha, R. (2024). Blockchain Technology in Financial Accounting: Enhancing Transparency, Security, and ESG Reporting. Blockchains, 2(3), 312–333. https://doi.org/10.3390/blockchains2030015
Al-Shaer, H., Salama, A., & Toms, S. (2017). Audit committees and financial reporting quality: Evidence from UK environmental accounting disclosures. Journal of Applied Accounting Research, 18(1), 2–21. https://doi.org/10.1108/JAAR-10-2014-0114
ALShanti, A. M., Al-Azab, H. A. H., Humeedat, M. M., & AlQudah, M. Z. (2024). Exploring the evolution of creative accounting and external auditors: Bibliometric analysis. In Cogent Business and Management (Vol. 11, Issue 1). Cogent OA. https://doi.org/10.1080/23311975.2023.2300500
Armstrong, C. S., Balakrishnan, K., & Cohen, D. (2012). Corporate governance and the information environment: Evidence from state antitakeover laws. Journal of Accounting and Economics, 53(1–2), 185–204. https://doi.org/10.1016/j.jacceco.2011.06.005
Azwari, P. C., Barkah, Q., Nuraliati, A., Taufik, A., Rizki, M., & Mulyani, N. (2023). Organizational Culture, Financial Reporting Quality, And Good Governance: Evidence From Islamic Financial Institutions. Corporate Governance and Organizational Behavior Review, 7(3), 131–143. https://doi.org/10.22495/cgobrv7i3p11
Beatty, A., Scott Liao, W., & Weber, J. (2010). The effect of private information and monitoring on the role of accounting quality in investment decisions. Contemporary Accounting Research, 27(1), 17–47. https://doi.org/10.1111/j.1911-3846.2010.01000.x
Cameran, M., & Perotti, P. (2014). Audit fees and IAS/IFRS adoption: Evidence from the banking industry. International Journal of Auditing, 18(2), 155–169. https://doi.org/10.1111/ijau.12019
Carini, C., Veneziani, M., Bendotti, G., & Teodori, C. (2013). Content and quality of information: Analysis of the management discussion session in the italian financial reports in the period 2003-2008. Corporate Ownership and Control, 10(4 C,CONT2), 248–264. https://doi.org/10.22495/cocv10i4c2art2
Chiu, V., Liu, Q., Muehlmann, B., & Baldwin, A. A. (2019). A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems, 32, 24–43. https://doi.org/10.1016/j.accinf.2018.11.003
Darmawati, D., Mediawati, E., & Dewi, A. R. S. (2025). Bibliometric Analysis Of Digital Financial Reporting: A Comprehensive Review Of Research Trends And Emerging Topics. Journal of Business Economics and Management, 26(1), 49–68. https://doi.org/10.3846/jbem.2025.23054
De Villiers, C., & Dimes, R. (2021). Determinants, mechanisms and consequences of corporate governance reporting: a research framework. Journal of Management and Governance, 25(1), 7–26. https://doi.org/10.1007/s10997-020-09530-0
Du, J., Shi, Y., Li, W., & Chen, Y. (2023). Can blockchain technology be effectively integrated into the real economy? Evidence from corporate investment efficiency. China Journal of Accounting Research, 16(2). https://doi.org/10.1016/j.cjar.2023.100292
Ebaid, I. E. S. (2022). Does the implementation of IFRS improve transparency regarding the company’s financial conditions?: evidence from an emerging market. PSU Research Review. https://doi.org/10.1108/PRR-11-2021-0063
Fama, E. F. (n.d.). American Finance Association Efficient Capital Markets: A Review of Theory and Empirical Work Efficient Capital Markets: A Review Of Theory And Empirical Work*. In Source: The Journal of Finance (Vol. 25, Issue 2).
FELTHAM, G. A., & OHLSON, J. A. (1995). Valuation and Clean Surplus Accounting for Operating and Financial Activities. Contemporary Accounting Research, 11(2), 689–731. https://doi.org/10.1111/j.1911-3846.1995.tb00462.x
Foster, G., Kasznik, R., & Sidhu, B. K. (2012). International equity valuation: The relative importance of country and industry factors versus company-specific financial reporting information. Accounting and Finance, 52(3), 767–814. https://doi.org/10.1111/j.1467-629X.2011.00423.x
Gamayuni, R. R. (2018). The effect of internal auditor competency on internal audit quality and its implication on the accountability of local government. European Research Studies Journal, 21(4), 426–434. https://doi.org/10.35808/ersj/1132
Gantman, E. R., Yousfi, H., & Alcadipani, R. (2015). Challenging anglo-saxon dominance in management and organizational knowledge. In RAE Revista de Administracao de Empresas (Vol. 55, Issue 2, pp. 126–129). Fundacao Getulio Vargas. https://doi.org/10.1590/S0034-759020150202
Habib, A., Ranasinghe, D., & Perera, A. (2024). Business strategy and strategic deviation in accounting, finance, and corporate governance: A review of the empirical literature. Accounting and Finance, 64(1), 129–159. https://doi.org/10.1111/acfi.13131
Kubíčková, D., & Jindřichovská, I. (2016). Comparability and reliability of financial information in the sector of Czech SMES (ten years of IFRS as a part of Czech accounting context). European Research Studies Journal, 19(4), 64–77. https://doi.org/10.35808/ersj/581
Lem, K. W. (2024). Data analytics strategy and internal information quality. Contemporary Accounting Research, 41(2), 1376–1410. https://doi.org/10.1111/1911-3846.12942
Mbir, D. E. G., Agyemang, O. S., Tackie, G., & Abeka, M. J. (2020). IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial firms. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1759856
Montenegro, T. M. (2017). Religiosity and corporate financial reporting: evidence from a European country. Journal of Management, Spirituality and Religion, 14(1), 48–80. https://doi.org/10.1080/14766086.2016.1249395
Mungai, A. N., & Lee, L. S. (2024). Information Technology Capability, Managerial Ability, and Financial Reporting Quality: A Research Note. Journal of Information Systems, 38(2), 99–121. https://doi.org/10.2308/ISYS-2022-063
Ortiz-Martínez, E., Antón-Renart, M., & Marín-Hernández, S. (2019). The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants. Revista Brasileira de Gestao de Negocios, 21(2), 365–386. https://doi.org/10.7819/rbgn.v21i2.3979
Petaibanlue, J., & Lee, E. (2024). Journal of International Accounting Research: A Bibliometric Analysis. Journal of International Accounting Research, 23(3), 125–148. https://doi.org/10.2308/JIAR-2023-065
ROBERT R. STERLING Conservatism: The Fundamental Principle of Valuation in Traditional Accounting* I. CONSERVATISM. (n.d.).
Schröder, P. (2022). Mandatory non-financial reporting in the banking industry: assessing reporting quality and determinants. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2073628
Shiri, M. M., Salehi, M., & Radbon, A. (2016). A Study of Impact of Ownership Structure and Disclosure Quality on Information Asymmetry in Iran. Vikalpa, 41(1), 51–60. https://doi.org/10.1177/0256090915620876
Sifaiyya, Y., & Andriani, S. (2024). Mapping the Trends and Developments in Property Tax Research: A Bibliometric and Network Visualization Analysis with VOSviewer. Accounting Research Unit (ARU Journal), 110(2), 101–110. https://doi.org/10.30598/arujournalvol5iss1pp101-110
Song, H., & Rimmel, G. (2021). Heterogeneity in CSR activities: is CSR investment monotonically associated with earnings quality? Accounting Forum, 45(1), 1–29. https://doi.org/10.1080/01559982.2020.1810428
Tanfika Radita Putri, Lintang Febrianti, & Lia Uzliawati. (2024). Accounting in Ideal Conditions: Realizing Transparent and Accurate Accounting Practices. International Journal of Economics, Commerce, and Management, 2(1), 182–188. https://doi.org/10.62951/ijecm.v2i1.384
Uyar, A., Elbardan, H., Kuzey, C., & Karaman, A. S. (2023). Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption? International Journal of Accounting and Information Management, 31(1), 1–36. https://doi.org/10.1108/IJAIM-04-2022-0086
Van Eck, N. J., & Waltman, L. (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84(2), 523–538. https://doi.org/10.1007/s11192-009-0146-3
Yoo, Y., Lim, J., & Chang, J. (2013). Financial reporting quality and acquisition profitability: Evidence from Korea. Journal of Applied Business Research, 29(6), 1737–1750. https://doi.org/10.19030/jabr.v29i6.8211
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Arviona Zahra Sophia, Lulus Kurniasih
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
