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Subfield · Accounting

Top Countries in Accounting Research

China ranks first in 2022–2025, out of 66 ranked countries.

Composite score: field-normalised excellence, output and total citations weighted 50 / 30 / 20, each as a percentile so no single heavy-tailed measure dominates. Floor: 100 fractional works in this field.

Ranked by research quality, 2022–2025

#CountryScoreTop-10% rateWorksCitationsAll time
1China 100.0 35.7% 9.4k 59k#3
2United States 83.5 21.5% 12k 57k#1
3United Kingdom 73.8 28.8% 3.2k 20k#2
4Indonesia 66.9 5.4% 47k 46k#8
5India 61.6 16.5% 5.2k 14k#13
6Italy 57.2 31.5% 1.5k 9k#7
7Malaysia 53.6 14.8% 4.4k 11k#12
8Jordan 50.4 37.9% 707 4.9k#18
9Australia 47.6 28.1% 1.8k 9.8k#6
10Germany 45.0 20.6% 1.9k 8.2k#4
11Saudi Arabia 42.8 31.2% 1k 5.1k#20
12Spain 40.7 19.6% 1.6k 5.5k#9
13France 38.8 18.0% 1.5k 5.5k#11
14Canada 37.0 24.7% 1.2k 6.1k#5
15Pakistan 35.4 15.6% 1.6k 4.7k#22
16Vietnam 33.8 28.8% 956 4.3k#27
17South Africa 32.4 24.2% 950 3.2k#30
18Türkiye 31.0 10.9% 2.8k 4.8k#24
19Egypt 29.7 20.8% 636 2.7k#39
20United Arab Emirates 28.5 33.3% 481 3.1k#33
21?? 27.3 9.0% 2.2k 3.5k#41
22South Korea 26.2 25.9% 831 3.6k#21
23Hong Kong 25.2 30.6% 548 3.6k#14
24Ghana 24.1 31.5% 497 2.6k#44
25Bangladesh 23.2 16.7% 836 2.6k#43
26Netherlands 22.2 23.0% 727 3.2k#10
27Tunisia 21.3 35.4% 444 2.6k#37
28Portugal 20.5 25.7% 608 2.7k#32
29Greece 19.6 26.8% 419 1.7k#35
30Nigeria 18.8 7.9% 2.6k 3.5k#45
31New Zealand 18.0 36.5% 325 2.4k#25
32Japan 17.3 16.3% 769 2k#28
33Morocco 16.5 20.3% 450 1.1k#57
34Iraq 15.8 6.5% 1.1k 1.3k#54
35Iran 15.1 11.3% 797 1.8k#47
36Poland 14.5 10.4% 1.1k 2.1k#38
37Singapore 13.8 22.3% 301 1.7k#19
38Taiwan 13.2 24.7% 558 2.4k#26
39Switzerland 12.6 21.4% 436 2.4k#17
40Sweden 12.0 28.3% 320 1.8k#15
41Brazil 11.4 7.6% 1.4k 1.9k#40
42Denmark 10.8 20.2% 310 1.6k#23
43Romania 10.2 13.7% 550 1.1k#51
44Thailand 9.7 19.7% 486 1.4k#55
45Belgium 9.1 18.4% 447 1.9k#16
46Finland 8.6 30.8% 234 1.5k#31
47Norway 8.1 26.3% 262 1.3k#29
48Colombia 7.6 8.8% 937 1.3k#53
49Hungary 7.1 18.0% 290 911#56
50Russia 6.6 9.7% 1k 1.2k#36
51Mexico 6.2 6.7% 988 1.1k#48
52Ecuador 5.7 8.7% 1.4k 1.5k#69
53Austria 5.2 18.0% 366 1.1k#34
54Peru 4.8 9.4% 710 846#72
55Serbia 4.4 20.6% 239 649#68
56Czechia 3.9 15.4% 391 1k#46
57Kenya 3.5 6.0% 849 996#66
58Chile 3.1 14.2% 305 619#61
59Tanzania 2.7 11.1% 313 505#77
60Philippines 2.3 8.3% 364 421#67
61Ukraine 1.9 10.5% 342 434#78
62Nepal 149.2 9.3% 333 421#81
63Croatia 111.0 10.2% 223 391#70
64Sri Lanka 73.4 9.9% 232 378#71
65Argentina 36.4 4.7% 247 229#74
66Cuba 0.0 1.2% 212 80#79

countries ranked worldwide in Accounting (66). rank on the composite score within the stated pool. The score track runs 0 to 100; the rate track carries no world mark, because the world rate differs by field.

How spread out this pool is

Every row above on one axis — one tick each, right is a higher score. A field where the top few are far clear of everyone and one that runs down evenly look identical as a table.

0 – 5: 13 places5 – 10: 10 places10 – 15: 8 places15 – 20: 7 places20 – 25: 5 places25 – 30: 5 places30 – 35: 3 places35 – 40: 3 places40 – 45: 2 places45 – 50: 2 places50 – 55: 2 places55 – 60: 1 places60 – 65: 1 places65 – 70: 1 places70 – 75: 1 places75 – 80: 0 places80 – 85: 1 places85 – 90: 0 places90 – 95: 0 places95 – 100: 1 places0100

One bar per band of score, counting the rows on this page.

Ranked by volume, 2022–2025

  1. 1 Indonesia 47k works
  2. 2 United States 12k works
  3. 3 China 9.4k works
  4. 4 India 5.2k works
  5. 5 Malaysia 4.4k works
  6. 6 United Kingdom 3.2k works
  7. 7 Türkiye 2.8k works
  8. 8 Nigeria 2.6k works
  9. 9 ?? 2.2k works
  10. 10 Germany 1.9k works
  11. 11 Australia 1.8k works
  12. 12 Spain 1.6k works