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What is Behavioral Accounting Research Evolution about?

This study conducts a bibliometric analysis of behavioral accounting research (BAR) from 1960 to 2023, examining its evolution and future directions. It identifies 2,263 articles, highlighting key events that influenced the field and discussing the interconnections of BAR topics. The findings suggest promising avenues for future research, particularly in integrating technology and exploring behavioral frameworks in sustainability reporting.

Author

Bayu Nugroho Seto

Language

EN