Visualization Analysis Of Accounting Research In China Based On Mapping Knowledge Domain

We can grasp the development vein and trend of the accounting research in our country from the dynamic environment by using the visual analysis method to draw the knowledge graph in the field of accounting research in China,and it is of great significance to promote the development of accounting research in China.At present,the visual analysis method is less applied in the accounting research field of our country,the research content and method is relatively single.The research on the mainstream academic group and the classical literature of the accounting research field is almost absent.Therefore,the paper applies the visual analysis of the emerging empirical research methods to the field of accounting research and selects the most characteristic and most influential visual analysis software Citespace,uses CSSCI database as the source journal,and selects 17759 articles related to accounting research in China from 1998 to 2017 by strict screening criteria as research samples,mainly uses word frequency analysis,co-citation analysis,co-occurrence analysis,cluster analysis and other visual analysis methods.The paper analyzes the development context of accounting research in China from the three dimensions of accounting research : the core authors,classical documents,research focus and draws the visual knowledge map.The main conclusions of this paper are as follows:(1)The cooperation of accounting scholars in our country shows the characteristics of "partial concentration and overall dispersion".(2)The 27 core authors of accounting research in China are headed by Gejiashu.(3)The accounting research institutions in our country mainly focus on the domestic key financial and economic colleges and universities.The School of Accounting of Central University of Finance and Economics is most active.In addition,Northeast University of Finance and Economics,Southwestern University of Finance and Economics,Peking University,Zhongnan University of Economics and Law,and Xiamen University are also the main camps of accounting research in China.(4)134 high-cited documents were obtained,of which 40 were from foreign scholars and 94 from domestic scholars,which together constitute the main and basic literature in the field of accounting research in China.(5)In the hot analysis of accounting research,eight hot research fields have been obtained.They are corporate governance structure,earnings management,internal control,accounting standards,corporate social responsibility,accounting information quality,auditing,and management accounting.Through this research,we can comprehensively and clearly present the development and changes of accounting research in China,and provide research directions and reference basis for relevant scholars.