Kıllı Mustafa, Kefe İlker
International Trade and Logistic Department, Faculty of Economics and Administrative Sciences, Osmaniye Korkut Ata University, Osmaniye, Turkey.
Data Brief. 2024 Mar 1;54:110288. doi: 10.1016/j.dib.2024.110288. eCollection 2024 Jun.
This data article aims to analyze the intellectual structure of farm accounting studies by examining bibliometric features. A dataset comprising 190 documents from the ISI Database within the farm accounting field was utilized. It delved into various aspects including the yearly publication and citation count concerning agricultural accounting, predominant research areas, keyword co-occurrence, bibliographic coupling among sources and documents, as well as co-citation patterns of referenced materials. Bibliometric network mapping techniques were employed for the analysis of the data. The analysis was conducted using VOSviewer, a scientific mapping analysis tool. The findings indicated a notable uptrend in publication and citation rates of agricultural accounting studies over the past decade. A significant portion of the dataset centered around agriculture and business economics. Key terms like biological assets,'' IAS 41,'' and fair value'' emerged as prominently used. The journal Custos e Agronegócio Online'' showed significant influence in terms of bibliographic coupling among sources.
本文旨在通过考察文献计量特征来分析农业会计研究的知识结构。使用了一个包含来自农业会计领域ISI数据库的190篇文献的数据集。它深入研究了各个方面,包括农业会计的年度发表量和被引频次、主要研究领域、关键词共现、文献来源与文献之间的文献耦合以及参考文献的共被引模式。采用文献计量网络映射技术对数据进行分析。使用科学映射分析工具VOSviewer进行分析。研究结果表明,过去十年农业会计研究的发表率和被引率呈显著上升趋势。数据集中很大一部分围绕农业和商业经济学。“生物资产”“国际会计准则第41号”和“公允价值”等关键术语被大量使用。《在线成本与农业企业》杂志在文献来源之间的文献耦合方面显示出显著影响。