Bibliometric network mapping of farm accounting studies using a comprehensive dataset

Area of Science:

• Agricultural Economics
• Bibliometrics
• Information Science

Background:

• Farm accounting research is a growing field.
• Understanding its intellectual structure is crucial for future development.
• Bibliometric analysis provides insights into research trends and influential works.

Purpose of the Study:

• To analyze the intellectual landscape of farm accounting studies.
• To identify key research areas, influential journals, and prominent terms.
• To map the bibliometric features of farm accounting literature.

Main Methods:

• Bibliometric analysis of 190 documents from the ISI Database.
• Utilized VOSviewer for scientific mapping and network analysis.
• Examined publication trends, citation counts, keyword co-occurrence, and bibliographic coupling.

Main Results:

• A significant upward trend in publications and citations over the last decade.
• Predominant research areas include agriculture and business economics.
• Key terms identified: "biological assets," "IAS 41," and "fair value."
• The journal "Custos e Agronegócio Online" demonstrated significant influence.

Conclusions:

• Farm accounting research shows increasing activity and impact.
• The field is characterized by specific terminology and influential publications.
• Bibliometric mapping effectively visualizes the intellectual structure of the research area.