Dampak Kebijakan Moneter dan Regulasi Terkini pada Penelitian Akuntansi Keuangan: Studi Bibliometrik terhadap Pengaruh Kebijakan Ekonomi dalam Literatur Akademik
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Abstract
Lanskap dinamis penelitian akuntansi keuangan sangat terkait dengan pasang surutnya kebijakan ekonomi dan kerangka kerja regulasi. Studi bibliometrik ini mengeksplorasi pengaruh mendalam dari kebijakan moneter dan regulasi terkini terhadap literatur akademik di bidang akuntansi keuangan. Dengan memanfaatkan analisis bibliometrik yang canggih, kami memeriksa publikasi ilmiah selama satu dekade, mulai dari 1970 hingga 2023, untuk menangkap perkembangan terbaru dalam domain yang sangat penting ini. Analisis kami mengungkap beberapa tren dan wawasan penting. Pertama, sifat interdisipliner dari penelitian akuntansi keuangan terlihat jelas, dengan para akademisi yang berkolaborasi di berbagai disiplin ilmu seperti ekonomi, keuangan, dan hukum. Kedua, kami mengamati adanya peningkatan fokus pada aspek perilaku dalam pengambilan keputusan keuangan, yang didorong oleh kemajuan teknologi keuangan dan penekanan yang semakin besar pada literasi keuangan. Ketiga, penelitian ini menyoroti pentingnya tata kelola perusahaan, transparansi, dan akuntabilitas dalam konteks pelaporan keuangan. Lebih jauh lagi, penelitian ini menyoroti adaptasi keilmuan akuntansi keuangan terhadap realitas ekonomi kontemporer. Penelitian ini mengungkapkan pergeseran dalam penekanan penelitian, dengan topik-topik tradisional yang hidup berdampingan dengan tema-tema baru yang berkaitan dengan data besar, transformasi digital, dan dampak kebijakan ekonomi global. Kolaborasi internasional di antara lembaga-lembaga penelitian menggarisbawahi sifat global dari penelitian akuntansi keuangan, menekankan perannya dalam membentuk praktik-praktik keuangan di seluruh dunia.
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