Developing an Empirical and Reproducible Map of 95 years of Accounting Literature (1926–2021): A Text Mining Study

• In Event: Accounting History and Research

Abstract

Despite accounting’s essential role in the history of trade and business, there has never been a study attempting to map the research in accounting by covering the entire history of accounting journals. This study fills this research niche by performing text mining analyses on 95 years of research from 126 accounting journals. After performing cleanup processes the final corpus of the study included 66,567 abstracts. The analyses of these abstracts using NLP and text mining methods identified 26 topics. The study findings provide insights about the research-to-date on accounting by utilizing empirical and reproducible methodologies. Stakeholders of accounting literature would be able to draw insights about the evolution of accounting literature by examining the findings of the study. insights about the evolution of accounting literature by examining the findings of the study.

Authors

• Ferhat Devrim Zengul, The University of Alabama at Birmingham

• Nurettin Oner, The University of Alabama at Birmingham