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Topic · Accounting

Accounting and Financial Management

Accounting and Financial Management is a research topic within Accounting. Science Explorer counts 7.5k research works in it since 1950. 4.0% of them reached the world's top 10% most cited for their field and year.

This cluster of papers encompasses a wide range of topics related to accounting, with a particular focus on sustainability, environmental accounting, international financial reporting standards, forensic audit, competitiveness, social responsibility, education in accounting, corporate social responsibility, financial information, and ethics in accounting. The papers explore the intersection of accounting practices with sustainable development, ethical considerations, and the evolving global financial landscape.

  • Sustainability Accounting
  • International Financial Reporting Standards
  • Environmental Accounting
  • Forensic Audit
  • Competitiveness
  • Social Responsibility
  • Education in Accounting
  • Corporate Social Responsibility
  • Financial Information
  • Ethics in Accounting
Research works
7.5k
fractional, since 1950
In the world top 10%
301
per year above
Top-10% rate
4.0%
share of its works in the world top 10%
Growth, 2013–17 → 2018–22
-7%
the tick is no change

Which countries lead Accounting and Financial Management research?

By volume, Ecuador and Colombia publish the most (249 and 231 works in 2022–2025).

By volume, 2022–2025

  1. 1 Ecuador 249 works
  2. 2 Colombia 231 works
  3. 3 Mexico 195 works
  4. 4 Spain 140 works
  5. 5 Peru 110 works
  6. 6 Argentina 70 works
  7. 7 Chile 51 works
  8. 8 Panama 35 works
  9. 9 Venezuela 31 works
  10. 10 Brazil 30 works

How concentrated that is

The same countries as shares of everything the list above accounts for. A node where two countries do two thirds of the work and one spread evenly across twelve read alike as a ranking and not at all alike here.

Ecuador: 21.8%Colombia: 20.2%Mexico: 17.0%Spain: 12.2%6 others listed: 28.7%22%largest
Ecuador249 · 21.8%Colombia231 · 20.2%Mexico195 · 17.0%Spain140 · 12.2%6 others listed327 · 28.7%

Shares of the rows listed above, not of the whole node.

Which institutions lead Accounting and Financial Management research?

By volume in 2022–2025, Universidad Católica de Cuenca publishes the most Accounting and Financial Management research, followed by Universidad Regional Autónoma de Los Andes and Universidad de Panamá.

Who are the leading researchers in Accounting and Financial Management?

The most-cited researchers publishing on Accounting and Financial Management include Juan Ramón De La Fuente.

  1. 1 Juan Ramón De La Fuente Mexico 1.5k citations

Ranked by citations received across their whole record, among researchers with at least three works on this topic.

Where is Accounting and Financial Management research done?

The largest centres of Accounting and Financial Management research in 2022–2025 are Bogotá (Colombia), Lima (Peru), Medellín (Colombia) and Cuenca (Ecuador). Among places with at least 20 works in it, it is an unusually large share of all research in Cuenca and Panama City.

Largest cities, 2022–2025

  1. 1 Bogotá Colombia 89 works
  2. 2 Lima Peru 59 works
  3. 3 Medellín Colombia 53 works
  4. 4 Cuenca Ecuador 53 works
  5. 5 Madrid Spain 49 works
  6. 6 Ambato Ecuador 39 works
  7. 7 Mexico City Mexico 38 works
  8. 8 Guayaquil Ecuador 35 works
  9. 9 Panama City Panama 35 works
  10. 10 Santiago Chile 30 works

Where it is the local speciality

  1. CuencaEC · 52.7 works108×
  2. Panama CityPA · 34.9 works90×
← less than its size predictsmore →

Location quotient: how much more of its research is in Accounting and Financial Management than the world average.

See Accounting and Financial Management on the map

Where is the best place to study Accounting and Financial Management?

Among universities, judged by research, Universidad Laica Eloy Alfaro de Manabí, University of Guayaquil and Universidad Nacional de Colombia score highest, combining excellence, specialisation, size, growth and international reach. Research strength is one signal when choosing where to study; it does not measure teaching.

0%10%20%mean 10.11%fractional works in this node (log) →share in the world top 10% →Universidad Laica Eloy Alfaro de Manabí: 8, 22.9%University of Guayaquil: 13, 12.6%Universidad Nacional de Colombia: 12, 14.9%Universidad Estatal de Milagro: 12, 15.0%Universidad Católica de Cuenca: 49, 2.4%Universidad Católica Luis Amigó: 12, 4.7%Universidad Técnica de Manabí: 8, 13.8%Universidad de Panamá: 29, 2.3%Universidad Técnica Estatal de Quevedo: 10, 9.1%Universidad Regional Autónoma de Los Andes: 29, 3.4%Universidad Laica El…Universidad Estatal …Universidad Nacional…University of Guayaq…
above the meannear itbelow it

One dot per university in the table below. The upper left is the interesting corner: small places doing unusually strong work.

#UniversityScoreTop 10%SpecialisationWorksGrowth
1 Universidad Laica Eloy Alfaro de ManabíEcuador 38.822.9%85.8×8
2 University of GuayaquilEcuador 34.412.6%64.3×13
3 Universidad Nacional de ColombiaColombia 34.214.9%27.1×12 -1.5%
4 Universidad Estatal de MilagroEcuador 33.615.0%83.1×12
5 Universidad Católica de CuencaEcuador 30.72.4%193.9×49
6 Universidad Católica Luis AmigóColombia 28.84.7%347.6×12 +219.5%
7 Universidad Técnica de ManabíEcuador 28.413.8%46.7×8
8 Universidad de PanamáPanama 26.62.3%210.8×29
9 Universidad Técnica Estatal de QuevedoEcuador 25.79.1%110.3×10
10 Universidad Regional Autónoma de Los AndesEcuador 24.73.4%113.2×29

Universities only. Score blends excellence (30%), specialisation (25%), size (20%), growth (15%) and international reach (10%), 2015–2022; growth compares 2010–14 with 2015–19.

Is Accounting and Financial Management research growing?

Output in 2018–2022 was 7% lower than in 2013–2017, peaking in 2019. The fastest-growing topics are Accounting and Financial Management.

19801990200020102020
grewheldshrank

The same series as a ribbon — one cell per year, darker for more. The line above answers how much; this answers when.

Which topics inside it are moving

Growth and decline on one axis around a shared zero. Two lists side by side hide the thing that matters: whether the growth dwarfs the decline, or the other way round.