What is the newest topic in related to Accounting research?

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Onesmus Ayaya

I believe blockchain is hot

Peterson K. Ozili

Cryptocurrency accounting

Dps Samanta

Few new and emerging topics in accounting research:

Sustainability Accounting: The growing awareness of the need for sustainable business practices has led to an increased focus on sustainability accounting. This involves measuring and reporting on the environmental, social, and governance (ESG) performance of a company.

Blockchain Technology: Blockchain technology has the potential to revolutionize the way accounting is done by providing a secure, decentralized system for recording financial transactions. Research is ongoing into how this technology can be applied to accounting practices.

Artificial Intelligence (AI) and Machine Learning: AI and machine learning technologies are increasingly being used in accounting to automate routine tasks, detect fraud, and analyze large data sets. Researchers are exploring the implications of these technologies for the accounting profession.

Big Data Analytics: With the rise of big data, accounting researchers are exploring how to harness the power of data analytics to improve financial reporting, decision-making, and risk management.

Behavioral Accounting: Behavioral accounting research focuses on understanding how psychological and social factors influence accounting practices and decision-making. This area of research is gaining importance as companies seek to improve their corporate governance and ethical practices.

Here are a few recent studies on these topics:

Hajiheydari, N., Rostami, V., & Askary, S. (2021). Sustainable accounting: A systematic review of the literature. Journal of Cleaner Production, 315, 128148. doi: 10.1016/j.jclepro.2021.128148

Coglianese, C., & Mendelson, E. (2021). Blockchain and the future of accounting. Accounting Horizons, 35(2), 207-223. doi: 10.2308/acch-53005

Kim, Y., & Oh, W. (2020). The role of artificial intelligence in accounting research. Journal of Accounting Research, 58(1), 1-37. doi: 10.1111/1475-679X.12321

Im, J., & Kim, Y. (2021). Big data analytics in accounting research: Current status and future prospects. Journal of Business Research, 135, 310-324. doi: 10.1016/j.jbusres.2021.02.042

Bedard, J. C., & Gendron, Y. (2021). Behavioral accounting research: A review and new directions. Accounting, Organizations and Society, 96, 101207. doi: 10.1016/j.aos.2020.101207

Pierre Mévellec

Hello

I do not know if your question is about financial accounting or management accounting. If it is on the latter my suggestion is to look at the relevance of cost systems. I wrote 2 papers to support this question. A short paper in English published in a US professional journal and a longer paper in French currently unpublished. If you are interested we can exchange using our business address [email protected]

Regards

Aryan Sharma

International Financial Reporting Standards (IFRS): As countries transition from local accounting standards to IFRS, researchers investigate the effects of this convergence on financial reporting quality, comparability, and the economic consequences for firms and investors.

Muhammad Imran Sarwar

Currently, Blockchain is one of the top research area but it is nothing itself unless it is combined with other fields. I would suggest to go for Triple-Entry Accounting. Conceptually, its a logical expansion of double entry accounting and very easy to understand.