Bibliometric analysis : agency theory in accounting

Abstract

Purpose: This paper conducts a general bibliometric analysis review of agency theory in accounting (financial and management). The bibliometric analysis offers historical information on-trend and performance research.

Methodology: The study investigated the related literature in the agency theory and accounting (financial and management) from 1999-2019, obtained from the Scopus database. The literature-based documents are on the study of the scientific output and distribution of subject categories and journals. Keywords of the authors also have focused on determining the study hotspots.

Findings: The findings of this study show that annual production has increased over the period under investigation. The Critical Perspective on Account is the leading prolific journal and Accounting, Auditing and Accountability is a most influential journal. The result also shows that many top institutions are from the United Kingdom. Simultaneously, the United States of America leads the highest production and cited documents of related scientific articles.

Originality /Value: This study contributes on the awareness of using bibliometric analysis study to explore development in the scientific field, that is, the use of keywords to extract information for research growth in terms of the number of production and citations.