هم رخدادی واژگان

The special place of social responsibility activities in companies has caused concerns about the quantity and quality of disclosure of this information. Due to the scientific and practical importance of research in this field, bibliometric analysis with the aim of drawing a view of its bibliographic status and relationships is a necessity that has not been addressed in detail so far.

After collecting, refining and preparing bibliographic data, 1388 articles related to the period from 1956 to 2024 were selected from the database. In this article, VOSviewer software was used to analyze synonyms and social networks.

The findings indicate that the publication of social responsibility accounting literature has been poorly reviewed until 2013, and from this year onwards, due to the necessity of the subject, it shows an upward trend in research. The research clusters were classified into 9 clusters based on the bibliometric analysis of the subject, the keyword social responsibility accounting in the central core and at a close distance to it other big nodes such as: sustainable development, sustainability reports, decision making, environmental, social and governance accounting, ESG measurement, It introduced ESG accounting, green accounting, social responsibility measurement, etc. The United States of America with 271 documents, Bucharest University of Economic Studies from Romania with 16 documents, business, management and accounting with 31.8% and Chu researchers with 9 studies were recognized as the most used in this research field.

The present study, by understanding the intellectual and conceptual structure of social responsibility accounting, reveals emerging issues such as climate change, sustainability reporting, internal control, accountability and ESG.

Contribution: 

the results, while drawing a perspective for researchers, can be the basis for the policy of scientific institutions in line with the optimal management of research activities in this field. Also, the current study can be efficient for standard-setting institutions, investors and creditors.

This study aims to examine the scientific output of accounting faculty members in Iranian universities and explore their scientometric indicators. The data consist of the articles published by accounting faculty members from 2006 to 2021. The study employs scientometric methods such as creating and analyzing the networks of scientific collaboration among authors, institutions, countries, and keywords. The data analysis is performed using Excel, VOS Viewer, and R programming language software. The results show that the network of scientific collaboration among Iranian authors is sparsely connected. However, the network of scientific collaboration among Iranian universities is denser and indicates a satisfactory level of cooperation. Furthermore, the network of scientific collaboration among countries reveals that Iranian researchers have limited interactions with other countries. The total number of scientific publications in this field in Iran is 569 articles over 16 years, which seems to be a low figure. However, the publication trend in this field is increasing, which suggests more research opportunities than before. According to the findings of the research, the issue of corporate governance and its mechanisms in Iran has the most repetition in accounting articles. For the first time, the present study examines international accounting research in the Scopus database using scientometric techniques, and while determining the hot topics of this field, it identifies the authors, universities, and productive countries in the scientific cooperation network.

The purpose of this study is to help improve the quality and quantity of articles in the field of investment efficiency by drawing the thematic structure of the researchs using the method of content analysis and scientometrics. Identifying top journals, universities, and authors in terms of article number, keywords of high repetition, Co-Authorship networking, and Co-Word Analysis of keywords are specific goals. The statistical population is all articles indexed in the Scientific Infor01 mation Database (SID)  From 2008 to 2021 on the Investment Efficiency topic. UciNet and NetDraw software were used for drawing networks and calculating indexes. Results showed, 75 articles were published by 150 authors from 35 universities in 25 publications. 131 authors with 1 article and keyword co-occurrence network consisting of 93 unique keywords. The best university in the number of the study was The Islamic Azad University of Tabriz Branch with 10. The most repeated keywords were "Financial Reporting Quality" & "Free Cash Flows" with 16 and 9 repeats.