Summary: | Purpose – Agricultural accounting is gaining ground across different disciplines, rendering it a significant
research area. This study aims to assess agricultural accounting research for the past 93 years in terms of
publication frequency, subject areas, topics that received the most attention among researchers, as well as the
institutions that contribute to this subject area.
Design/methodology/approach – This study employs a bibliometric analysis collected through the Scopus
database. The sample included 3,612 documents. The analyzed variables include the number of publications
per year, documents published, country, author affiliation, keywords and active institutions. Analyses include
graphical network maps.
Findings – The findings of this study reveal the importance of supportive institutions, human capabilities and
international collaboration in aiding research and development. It provides an overview of agricultural
accounting literature over the years and aid researchers in this research domain to explore more studies and
develop better arguments. The results also indicate the continuing growth in the number of publications in
recent years by authorship; country include the USA, China, the UK, Australia and Germany; institutes include
Chinese Academy of Sciences, Wageningen University and Research Centre; and the subject areas include
Environmental Science; Agriculture and Biology sciences; and Social Sciences. The most frequent keywords
connecting to author’s area of research, as highlighted in Figure 5, include agriculture, accounting, water
accounting, environmental accounting and cost analysis.
Research limitations/implications – The study is based on the Scopus database, which has limited
coverage. The keywords of the literature search were restricted to “agriculture and accounting” or“agricultural
and accounting” and the research approach limited to quantitative perspective.
Practical implications – The findings may benefit policymakers as well as academicians toward
understanding the areas of interest in agricultural accounting.
Originality/value – This study provides the potential areas within agricultural accounting literature in a
broader scope that deserve multiple accounting practices to cover diverse agricultural activities such as cost
accounting, financial reporting, managerial accounting, auditing, taxation and financial information systems.
The study suggests developing countries promote innovative research on agricultural practice to meet global
scientific and technological developments.
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