Affiliation:
1. Instituto Politécnico de Lisboa, Portugal
Abstract
Accounting has been evolving to follow the latest developments in economic, political, social, and technological matters. Therefore, there is a need for researchers to also include in their research agenda the emerging topics in the accounting area. This chapter uses archival research as a method and content analysis as a technique to review the literature in accounting research. A top journal in accounting (The Journal of Accounting Research) is used as the source of information from 2000 to 2022, aiming to cover more generalist research topics in this area. The findings indicate that this journal is accessible to the newest discussions and topics. Notwithstanding, their emergence as a research matter seems to be slower or less evident than their apparent development in the accounting environment. Despite being limited to a single journal, the proposed analysis in this chapter may contribute to professionals, academia, and the scientific community overall, enabling the identification of the state of the art in the accounting research area.