EXPLORING ACCOUNTING VALUE RESEARCH: PUBLICATION TRENDS AND KEY THEMES

Abstract

This study examines the research trends and conceptual structure of accounting value using a bibliometric approach. With the increasing relevance of accounting value in financial decision-making and corporate governance, a comprehensive analysis of existing literature is necessary to map its development. This research utilizes bibliometric analysis with data sourced from Scopus, extracted in March 2025, using the keyword “accounting value” in the business subject area. The study employs Vos Viewer and Biblioshiny to visualize publication trends, author collaborations, and thematic clusters. The findings indicate a significant increase in publications over the past two decades, with 2024 having the highest number of publications. The International Journal of Accounting is identified as the most relevant source, while the United States, Australia, and the United Kingdom lead in publication contributions. Additionally, the study highlights key research themes related to accounting value such as corporate governance, financial performance, and value creation. The most frequently cited publications focus on sustainability reporting, investor valuation, and founder influence in corporate structures. This research provides valuable insights for academics, practitioners, and policymakers by identifying influential studies and emerging research topics. The findings contribute to the understanding of accounting value research development and offer directions for future studies.