ACC202 Accounting Theory (S2, AY2024/25)

Individual Coursework Instructions

(65% of Total Module Mark)

A. The Task

You are required to conduct a bibliometric analysis on a selected accounting research topic covered in Lectures 7-10 (Chapters 8 and 11) using bibliometric tools such as VOSviewer and Bibliometrix (R package).

Step 1: Select two or three keywords and submit the literature spreadsheet downloaded from Scopus

a. Select two or three keywords relevant to the topics covered in Lectures 7–10 (Chapters 8 and 11).

b. Appendix A provides a reference list of keywords, but you may also consider other related keywords of interest. It is preferable that one of your keywords relates to one of the two categories: Earnings Quality or Capital Market Research of Accounting. It is also recommended that each keyword comes from a different category.

c. Enter your selected keywords into Scopus and export the list of relevant literature in .xls or .xlsx format. Tutorial 4 (or 5) will provide guidance on using Scopus to export the literature.

d. The selected keywords should generate a sufficient number of publications in Scopus, preferably more than 50, to facilitate bibliometric analysis.

Notes:

 Do not select the combination (Earnings Management + Corporate Governance + China), as these will be discussed in the training session during Week 11.

 Each student must select a unique combination of keywords, different from those already chosen by other students. If your selection has already been taken, you will need to submit a revised choice.

 If you submit more than once, only your latest submission will be recorded.

 The examiner will consult with you if your selected keywords are deemed inappropriate.

Step 2: Complete the bibliometric analysis

Perform. a bibliometric analysis based on the literature list you exported from Scopus.

Refer to this paper for an example:

• Bui, T. H. (2024). Past, present, and future of earnings management research.

Cogent Business & Management, 11(1), 2300517

You may also refer to examples discussed in lectures, tutorials, and training sessions.

The report may be structured as follows:

Part I: Introduction

Introduce the motivation behind studying the selected topic based on your keywords.

Discuss key issues or gaps in the topic. (required)

Part II: Research Methodology

a. Keywords Selection and Data Collection (required)

• Describe how/why the keywords were chosen and their relevance to Lectures 7-10 (Chapters 8 and 11).

• Describe filters applied (e.g., publication years, document type, subject area).

• Report the total number of studies/papers exported from Scopus.

b. Data Cleaning and Preprocessing (recommended, if applicable)

• Explain the steps taken to clean the data, including:

o Removing duplicates.

o Filtering relevant journal/conference papers.

o Handling missing data.

Part III: Bibliometric Analysis

Use VOSviewer and Bibliometrix (R package) to visualize citation networks and analyze 5 research questions (RQs). Support your analysis with tables, statistics, and figures.

3.1 RQ1: What is the total volume and growth trajectory of research on this topic?

 Output:

o Generate a table or graph on the total volume and annual growth trend in the number of publications over time (you can use Bibliometrix (R package)). (required)

 Discussion:

o Identify any significant increases or declines in publication trends and discuss potential reasons behind the observed patterns. (required)

3.2 RQ2: Who are the key authors in the literature of this topic?

 Output:

o Generate a table listing key authors, their number of publications, and citation counts (you can use Bibliometrix (R package)). (required)

 Discussion:

o Identify the most influential authors and their contributions. (required)

o Discuss potential collaborations among researchers (e.g., are there any specific research groups shaping the field?). (required)

o Highlight any emerging new researchers gaining recognition. (optional)

3.3 RQ3: Which are the most influential papers, journals, and leading institutions on this topic?

 Output:

o Generate a table listing the top-cited papers and their citation counts. (required)

o Generate a table listing top journals by citations/publications in this field. (required)

o Generate a table listing leading institutions by citations/publications in this field. (required)

 Discussion:

o Briefly discuss the top 3-5 influential studies and their key findings. (required)

o Analyze which journals/institutions are shaping this research area. (required)

3.4 RQ4: What are the main schools or classifications in your topic?

 Output:

o Keep 10-15 most cited papers on this topic.

o Use network visualization (bibliometric coupling) in VOSviewer to analyze the 10-15 papers and identify research clusters.

o Capture and report a screenshot of the full-screen network visualization, including parameters used in VOSviewer. (required)

 Discussion:

o Describe the main research streams based on clusters produced by VOSviewer. Discuss whether the cluster/classification generated by VOSviewer is reasonable based on your understanding of these 10-15 papers. (required)

o Analyze relationships and connections between clusters. (optional)

o Provide your own classification: How many clusters do you propose? Justify your classification choice with logical reasoning. (required)

3.5 RQ5: What are the latest emerging topics in this research area?

 Output:

o Keep papers with more than N citations, where N represents a threshold for influential papers (e.g., 10 or higher, depending on the dataset’s distribution).

o Use overlay visualization (keywords co-occurrence trend) in VOSviewer to generate a graph of emerging topics.

o Capture and report a screenshot of the full-screen overlay visualization, including parameters used in VOSviewer. (required)

 Discussion:

o Identify trending topics in recent years (e.g., in recent 10 years). (required)

o Analyze how these emerging topics reflect shifts in research focus, such as the adoption of new theories, technologies, or regulatory changes. (required)

o Suggest potential future research directions based on the observed trends. (optional)

Part IV: Conclusion

a. Summarize the key findings from your bibliometric analysis.

b. Discuss limitations in your analysis.

Part V: Appendix

 Appendix I: Most Cited Papers

o Provide a list of references for the 10-15 most cited papers in your analysis.

o Include the abstracts of these papers.

 Other Appendix: Additional Supporting Materials (if any)

Notes:

• Word count guideline: 1,000-2,000 words in length for the entire bibliometric analysis report. Cover page, table of contents, reference list and appendice are not included in word counts.

• Provide a list of references for all academic papers you cite in your report. APA or Harvard referencing is recommended (refer to this guideline: http://libguides.lib.xjtlu.edu.cn/ld.php?content_id=5887149).

• Students are expected to write the report independently.

• A recommended structure of the bibliometric analysis is provided in Appendix B.

Step 3: Complete an individual reflection report

You will reflect on your learning experience by answering the following question and survey. Your response should be concise, original, and constructive, demonstrating your ability to evaluate different learning tools and their effectiveness.

Question 1: Compare Concept Mapping and Bibliometric Analysis

Compare and contrast Concept Mapping and Bibliometric Analysis in terms of their characteristics, benefits, and limitations. Discuss how each tool supports learning in accounting theory and helps in reviewing and understanding academic literature.

For an introduction of concept mapping, refer to this paper for an example:

• Simon, J. (2015). Concept mapping in a financial accounting theory course.

In Accounting Education Research (pp. 350-385). Routledge.

You may structure your response using the following framework: