Accounting history: a bibliometric literature review

Authors

DOI:

https://doi.org/10.5380/rcc.v14i2.83206

Keywords:

Accounting history, historical research, accounting timelessness, bibliometric review

Abstract

Accounting is much more than a science, is a branch of our heritage history. Since the dawn of primitive era, it has been a part of us and kept developing. Given its importance, the literature in accounting history has grown but much remains to be unravelled. In this sense, this research is a literature review on the evolution of accounting. The aim is to highlight the accounting timelessness in humanity and to analyse the scientific production in accounting history. A quantitative bibliometric analysis was conducted using VOSviewer and R Bibliometrix software. A total of 236 publications were selected from the Web of Science database, between 1975 and 2021. In this research, we found that the main subtopics in accounting history research are: (1) accounting history and its relevance, (2) the roles of accounting in society, (3) accounting and religion and (3) schools of thought in accounting history. Australia, England, America, and Italy are the countries with most published articles. “Accounting History”, “Accounting Organizations and Society” and “Accounting Historians Journal” have been among the top journals, Garry Carnegie, Delfina Gomes and Christopher Napier are the most influential authors and the institutions, like Rmit University, the University of Minho and Cardiff University, stand out on accounting history research, considering the number of publications. The research trend and the progress in accounting history were discussed.

Author Biographies

Catarina Cepêda, School of Accounting and Administration, Polytechnic Institute of Porto.

Catarina Cepêda is a certified accountant, a PhD student in University of Minho, in accounting, and a researcher in the accounting area.

Albertina Paula Monteiro, CEOS. Polytechnic Institute of Porto.

Albertina Paula Monteiro is a professor at Porto Accounting and Business School. Her main areas of research are accounting, entrepreneurship, strategic management, and internationalization. She has published at international conferences and in the Baltic Journal of Management, the Euromed Journal of Business, the Journal of International Business and Entrepreneurship Development, and the Journal of Innovation & Knowledge.

Rui Silva, Universidade de Trás-os-Montes e Alto Douro

Rui Silva holds a Ph.D. in Management (Accounting) from the University of Beira Interior (Covilhã - Portugal). He holds a Master's degree in Finance and Accounting and a Bachelor's degree in Economics from the University of Trás-os-Montes e Alto Douro. He teaches the curricular units of Financial Accounting, Advanced Management Accounting, Accounting and Finance, Accounting, and Financial Reporting. He has published articles in several international indexed scientific journals on Accounting, Gamification in Accounting, University Partnerships, Strategic Management; Quality Systems; Write and Oral Accounting Students Communication, among others. He is an integrated member of the research center: CETRAD (Center for Transdisciplinary Studies for Development: https://www.cetrad.utad.pt/) at UTAD. He has taught at other Universities (Almeria) and Polytechnic Institutes (IPP/PORTO). He has won some scientific research awards, namely, and 2017, in the Doctoral Consortium - University of Évora. In 2018 he won the prize for the best scientific paper at the XX Seminário Hispano Luso de Economia Empresarial in Huelva, Spain. In 2019 he won the award for best scientific paper by a foreign author at the III International Forum on Management - Value Creation and Local Heritage. In the same year, he won the award for the best scientific paper at the XX Luso-Spanish Conference on Scientific Management. Bragança, Portugal. He is a reviewer in several scientific journals belonging to the main databases, Scopus and JCR.

Amélia Ferreira-da-Silva, Instituto Politécnico do Porto Instituto Superior de Contabilidade e Administração do Porto: Sao Mamede de Infesta, Porto, PT

Amélia Ferreira da Silva is a Coordinating Professor at Porto Accounting and Business School, Polytechnic Institute of Porto. She teaches Cost Accounting and Management Accounting. She holds a Ph.D. in Accounting from the University of Vigo, Spain. Her research interests are in accounting and management control in healthcare, accountability in public organizations, and business failure prediction. She supervised several Master´s dissertations and Ph.D.’s thesis. She has participated in international conferences and national and international projects. She has also several scientific publications and collaborations as a peer reviewer in international journals. She was head of CEOS.PP – Centre for Organizational and Social Studies of Porto Polytechnic, by FCT – Fundação para Ciência e Tecnologia, the Portuguese entity for science.  

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Published

2022-09-21

How to Cite

Cepêda, C., Monteiro, A. P., Silva, R., & Ferreira-da-Silva, A. (2022). Accounting history: a bibliometric literature review. Revista Contabilidade E Controladoria - RC&C, 14(2). https://doi.org/10.5380/rcc.v14i2.83206

Issue

Vol. 14 No. 2 (2022): VOLUME 14 | NÚMERO 2 | MAI/AGO. | 2022

Section

Articles

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