Bibliometric Analysis of the Accounting Research in Intangible Capital Journal

• Autor(a) principal: Quesado, Patricia
• Data de Publicação: 2023
• Outros Autores: Rua, Susana
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/11110/2735
• topic: Accounting; intangible capital; bibliometric analysis

This study aims to analyze the research in accounting published in Intangible Capital journal in the last twelve years (2012-2022). The main goal is to identify past trends and future research opportunities. Based on bibliometric techniques, the study was carried out through the collection of papers published in Intangible Capital journal, in the period of 2012-2022. The area of financial accounting is the most studied, with studies on the private sector prevailing, applying predominantly a quantitative research approach and applying document and content analysis as the preferred data collection method. We highlight the works in co-authorship with 2 and 3 authors; the authors being mostly female and coming especially from Spanish universities, which is why Spain is the most studied country in the sample papers. Therefore, the areas of public accounting and teaching and research in accounting are areas that are not yet properly represented in this journal.