<i>Intelligent Systems in Accounting, Finance and Management</i>: ISI journal and proceeding citations, and research issues from most‐cited papers

O’Leary, Daniel E.

doi:10.1002/isaf.312

Cited by 9 publications

(3 citation statements)

References 54 publications

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“…The researchers chose the two portals because they have been widely used in accounting, finance, and management. Meanwhile, Garuda is the portal of the scientific work of Indonesian academics and researchers (Guffey, 2015;O'Leary, 2010;Rosenstreich & Wooliscroft, 2009). To improve the coding reliability, the researchers asked a colleague who understood systematic literature review as a coder.…”

Section: Data and Steps Of Article Selectionmentioning

confidence: 99%

IFRS Adoption Research in Indonesia: A Systematic Literature Review

Sukmawati¹,

Pujiningsih²

2022

JAI

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Research aims: This study aimed to review the development of IFRS research literature in Indonesia from 2011 to 2020.Design/Methodology/Approach: This study was based on the IFRS research articles from nationally accredited journals. The method in this research was a systematic literature review with a bibliometric approach and content analysis.Research findings: The results showed that the publication of the IFRS articles increased in 2014 with the number of authors dominated by two researchers. The research in Indonesia was dominated by the theme of the effect of IFRS convergence on earnings quality. Thus, it is necessary to develop research on the theme of implementation and development of IFRS convergence since the articles related to this theme are still poor. Compared with existing research abroad, there was a common focus of research on the theme of the IFRS convergence effect. However, there were differences in research theme trends, where the most studied theme in Indonesia was related to the effect of IFRS convergence, while abroad, the most studied theme was related to the implementation of IFRS convergence.Theoretical contribution/originality: This research can provide a historical overview of the development of the IFRS research literature in Indonesia.Research limitation/Implication: Further research is expected to expand the data analysis and sources of data. The research is also expected to expand the sub-themes related to the implementation and development of IFRS convergence, where the theme had not been studied much yet from 2011 to 2020.

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Section: Data and Steps Of Article Selectionmentioning

confidence: 99%

IFRS Adoption Research in Indonesia: A Systematic Literature Review

Sukmawati¹,

Pujiningsih²

2022

JAI

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“…Di tahap ketiga, analisis kutipan dilakukan untuk mengukur seberapa banyak artikel yang dikutip dengan menggunakan data dari Google Scholar. Analisis kutipan bertujuan untuk memberikan informasi terkait artikel mana yang paling sering dikutip dari tahun ke tahun (Kushkowski et al, 2020) keuangan, sedangkan Garuda merupakan portal temuan referensi karya ilmiah yang dihasilkan akademisi dan peneliti Indonesia (Guffey, 2015;O'Leary, 2010)authors, and university faculties based on Google Scholar citations to publications in Global Perspectives on Accounting Education (GPAE. Berdasarkan reliabilitas pencarian data tidak ada perbedaan hasil yang ditemukan di Google Scholar dan Garuda, maka tahap selanjutnya adalah pengecekan pengkodean.…”

Section: Metodeunclassified

Rentang kisah literatur tata kelola perusahaan Indonesia

Agustina

Suryani²

2022

JAA

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Financial fraud can be caused by poor governance which leads to a loss of public trust in company's performance. The aim of this study is to examine the development of corporate governance research in Indonesia from 2002 to 2020 using 56 national journals Sinta 2 and Sinta 3 as a source. Papers were organized by by years, authors, theories, methodologies, data analysis approaches, and themes using a structured literature review. The findings demonstrate an increase in the number of publications produced by two authors. Additionally, almost all papers are frames within a theory. However, several studies use the "Organizational of Fit" theory that is never existed. According to the methodology, quantitative research with regression analysis dominates the papers, whereas documentation is a common data collection method. The majority of previous research has focused on the aspects impacted by corporate governance. As a result, the next study may explore the impact of corporate governance in greater depth and complexity.

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“…Of all studies examining trends in accounting education research, there is a fairly comprehensive research conducted by Apostolou et al The research was inspired by Apostolou et al (2019) examining the development of accounting education in five best international journals. The research period started in 1997-1999 (Apostolou et al, 2001-2002(Watson et al, 2003), 2003-2005(Watson et al, 2007), 2006(Apostolou et al, 2010), 2010-2012(Apostolou et al, 2013), 2013-2014, 2015 , 2016 (Apostolou et al, 2017), 2017 , and 2018 (Apostolou et al, 2019). The results showed that the accounting education studies shifted from descriptive to more empirical, but the reviewed discussion was not equivalent to educational research, such as in the fields of psychology and education (Apostolou et al, 2013(Apostolou et al, , 2017b.…”

Section: Introductionmentioning

confidence: 99%

An Exploration of Indonesian Accounting Education Practices

Rahmawati¹,

Suryani

2021

JABE

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This study reviewed the development of accounting education research in Indonesia for 21 years. The reviews were conducted on 428 accounting education articles in the nationally accredited journals from 1999 to 2019. A bibliometric approach and content analysis were used to analyze the articles’ topics, theories, methods, and characteristics. This study also separated the period of 21 years into two decades. The results show that accounting education research topics revolved on curriculum and teaching, content-based teaching, educational technology, students and faculty dominated by many quantitative studies. T-test, regression, and path analysis were the most commonly used data analysis techniques. However, only 86 articles framed the studies with the common behavioral, motivational, and fraud theories. Interestingly, some articles used the “gone theory” which actually never existed. Based on the topic classifications, "students" were the most frequently discussed subjects, followed by the content-based teaching, curriculum and teaching, and lastly teaching staff and educational technology. The results of this study suggest that more studies on accounting curriculum should be conducted emphasizing on technology for the accounting education 4.0.

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Intelligent Systems in Accounting, Finance and Management: ISI journal and proceeding citations, and research issues from most‐cited papers

Cited by 9 publications

References 54 publications

IFRS Adoption Research in Indonesia: A Systematic Literature Review

IFRS Adoption Research in Indonesia: A Systematic Literature Review

Rentang kisah literatur tata kelola perusahaan Indonesia

An Exploration of Indonesian Accounting Education Practices

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