Science Explorer Back to mapMap
Discussion
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. 9.8% 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%
737
per year above
Top-10% rate
9.8%
share of its works in the world top 10%
Growth, 2018-21 → 2022-25
-13%
the tick is no change
Largest producer
Ecuador
22% of the 10 largest, 2022-now
Accounting and Financial Management

Which countries lead Accounting and Financial Management research?

By volume, Ecuador and Colombia publish the most (276 and 250 works in 2022-now).

By volume, 2022-now

  1. 1 Ecuador 276 works
  2. 2 Colombia 250 works
  3. 3 Mexico 213 works
  4. 4 Spain 153 works
  5. 5 Peru 120 works
  6. 6 Argentina 73 works
  7. 7 Chile 55 works
  8. 8 Panama 46 works
  9. 9 Venezuela 36 works
  10. 10 Brazil 34 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: 22.0%Colombia: 19.9%Mexico: 17.0%Spain: 12.2%6 others listed: 28.9%22%largest
Ecuador276 · 22.0%Colombia250 · 19.9%Mexico213 · 17.0%Spain153 · 12.2%6 others listed364 · 28.9%

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

Which institutions lead Accounting and Financial Management research?

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

By volume, 2022-now

  1. 1 Universidad Católica de CuencaEcuador 51 works
  2. 2 Universidad de PanamáPanama 39 works
  3. 3 Universidad Regional Autónoma de Los AndesEcuador 29 works
  4. 4 National University of San MarcosPeru 19 works
  5. 5 Universidad Bolivariana del Ecuador 17 works
  6. 6 Universidad Estatal de MilagroEcuador 16 works
  7. 7 Universidad Católica Luis AmigóColombia 15 works
  8. 8 Universidad Nacional de ColombiaColombia 15 works
  9. 9 Universidad Nacional Autónoma de MéxicoMexico 14 works
  10. 10 University of GuayaquilEcuador 14 works

Who are the leading researchers in Accounting and Financial Management?

The most-cited researchers publishing on Accounting and Financial Management include Joseph E. Stiglitz and Kenneth Joseph Arrow.

  1. 1 Joseph E. Stiglitz United States 167k citations
  2. 2 Kenneth Joseph Arrow United States 115k citations

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

What are the most cited papers in Accounting and Financial Management?

The most cited paper in Accounting and Financial Management is "Diseño del formato de escalas tipo Likert: un estado de la cuestión" (Antonio J. Matas, 2018), with 427 citations. Next come "Accountability and accounting regulation: the case of the Spanish environmental disclosure standard" (256) and "Environmental disclosures in the annual reports of large companies in Spain" (248).

Most cited papers
#PaperReleasedCitations
1 Diseño del formato de escalas tipo Likert: un estado de la cuestión Antonio J. Matas · Revista Electrónica de Investigación Educativa Open access 9 Feb 2018 427
2 Accountability and accounting regulation: the case of the Spanish environmental disclosure standard Carlos Larrínaga, Francisco Carrasco Fenech, Carmen Correa Ruiz et al. · European Accounting Review Oct 2002 256
3 Environmental disclosures in the annual reports of large companies in Spain José Mariano Moneva Abadía, Fernando Llena Macarulla · European Accounting Review May 2000 248
4 Revista Mexicana de Fisica J. Dí­az-Reyes, M. Galván-Arellano, Ramón Peña-Sierra et al. · conference Conference paper 2007 188
5 CSR reporting practices of Eurozone companies Enrique Bonsón Ponte, Michaela Bednárová · Revista de Contabilidad Open access 18 Sep 2014 165
All 100 most cited papers, with filters and sorting

Where is Accounting and Financial Management research done?

The largest centres of Accounting and Financial Management research in 2022-now 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-now

  1. 1 BogotáColombia 96 works
  2. 2 LimaPeru 64 works
  3. 3 MedellínColombia 57 works
  4. 4 CuencaEcuador 56 works
  5. 5 MadridSpain 53 works
  6. 6 Panama CityPanama 46 works
  7. 7 Mexico CityMexico 42 works
  8. 8 GuayaquilEcuador 41 works
  9. 9 AmbatoEcuador 41 works
  10. 10 SantiagoChile 31 works

Where it is the local speciality

  1. CuencaEC · 55.7 works106×
  2. Panama CityPA · 45.7 works102×
← less than its size predicts1×more →

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 Católica de Cuenca, Universidad Técnica de Manabí and Universidad Estatal de Milagro 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%30%mean 18.97%fractional works in this field (log) →share of work in the world top 10% →Universidad Técnica …University of Guayaq…Universidad Estatal …Universidad Católica…
above the meannear itbelow it

One dot per university in the first ten of the table below, at the default weights. The upper left is the interesting corner: small places doing unusually strong work.

Excellenceshare of its work in the world top 10%, 2022-now and all time averaged
40%
Specialisationhow much of its work is in this field, counted up to 10× the world share
10%
Sizeits output in this field, on a log scale
30%
Growthoutput growth, counted from -20% to +20%
10%
Internationalshare of its work with a co-author abroad
10%
Each slider sets a weight; the share it gets of the score is beside it.
#UniversityScoreTop 10%SpecialisationWorksGrowth
1Universidad Católica de CuencaEcuador 74.813.8%207.3×51 +247.1%
2Universidad Técnica de ManabíEcuador 64.926.5%50.0×9 +21.3%
3Universidad Estatal de MilagroEcuador 64.419.9%115.5×16 +362.0%
4University of GuayaquilEcuador 63.921.0%70.5×14 +26.1%
5Universidad Católica Luis AmigóColombia 62.519.0%425.5×15 +109.1%
6Pontificia Universidad Católica del EcuadorEcuador 60.323.4%60.1×9 +197.7%
7Universidad de PanamáPanama 59.77.0%295.6×39 +292.3%
8Universidad Juárez Autónoma de TabascoMexico 57.717.1%121.3×11 +47.9%
9Universidad del ValleColombia 56.025.0%51.8×9 -31.3%
10Universidad Nacional de ColombiaColombia 54.817.0%34.1×15 -50.8%

Universities only. The score blends excellence (40%), size (30%), specialisation (10%), growth (10%), international reach (10%), 2022-now; growth compares 2018-21 with 2022-25 and counts up to +20%, since a jump from a small base is mostly noise.

Every institution in Accounting and Financial Management, country by country

Is Accounting and Financial Management research growing?

Output in 2022-2025 was 13% lower than in 2018-2021, peaking in 2019.

still counting19801990200020102020
grewheldshrank

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

Its share of all research

Growing output can still be a shrinking share: all of science grows. This is Accounting and Financial Management as a percentage of every work published that year, 0.0074% in 2024.

still counting0.0050%0.010%0.015%Accounting and Financial Management0.0072% in 202519801990200020102020

Fractional works of Accounting and Financial Management over all fractional works that year. How the balance of science has shifted.

How much of it reaches the world top 10%

Year by year.

still counting5%10%15%Accounting and Financial Management10.1% in 2025200020102020

Of each year's works in it, the share that reached the world's 10% most cited for their field and year. A field is the world for its own topics, so there is no other line to hold it against.

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.

Discussion

Ask a question or share a note about Accounting and Financial Management. Posts are plain text and can be reported.