BLOCKCHAIN, XBRL, IFRS RELEVANCE AMONG CURRENT ACCOUNTING PUBLICATIONS: QUANTIFICATION OF THE LARGEST PUBLISHERS

This paper analyzes accounting publications of the largest publisher by accounting journals, to evaluate the coverage of accounting directions, and indicate the current popularity of International Financial Reporting Standards (IFRS), eXtensible Business Reporting Language (XBRL), and blockchain tec...

Full description

Saved in:
Bibliographic Details
Published in:International Journal of Economics, Management and Accounting Management and Accounting, 2021-07, Vol.29 (2), p.433-497
Main Author: Shkulipa, Liudmyla
Format: Article
Language:English
Subjects:
Accounting
Bibliometrics
Blockchain
Current accounts
Extensible Business Reporting Language
Financial statements
Forensic accounting
International Financial Reporting Standards
Libraries
Literature reviews
Publishing industry
Social responsibility
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This paper analyzes accounting publications of the largest publisher by accounting journals, to evaluate the coverage of accounting directions, and indicate the current popularity of International Financial Reporting Standards (IFRS), eXtensible Business Reporting Language (XBRL), and blockchain technology. The source of the 882 accounting articles which support the study is Wiley Online Library. The methods used in this research are based on a cross-sectional survey between the Wiley Online Library and SCImago databases covering the years 2018-2019 only. The results show 33% of the evaluated journals of the Wiley publishers have a high extent of coverage. Among them are the journals with Q1 - the Contemporary Accounting Research (CAR), the Journal of Business Finance and Accounting (JBFA), the Journal of Accounting Research (JAR), the Financial Management journal (FM), and the Journal of Finance (JF). Our study concludes that the most frequent accounting topics published in 2018 and 2019 are management accounting (12%), audit and control (11%), capital (11%), and financial statements (8,4%); and the least frequent are IFRS including XBRL (5%) and blockchain technology (2%). We found that the CAR; the Australian Accounting Review (AAR); JBFA; Accounting Perspectives; Abacus have published many topics associated with IFRS and XBRL in 2018-2019. Similarly, Intelligent Systems in Accounting, Finance, and Management (ISAFM); FM; AAR have published on blockchain issues. This study might help scholars to select an appropriate journal for relevant research and inform them about accounting directions least disclosed in 2018 and 2019 and encourage SCImago to include/exclude some journals to/from the "accounting" category.
ISSN:2462-1420