The Current State of Research on the Topic of Financial and Accounting Information – Bibliometric Analysis

Abstract

The need for a performance analysis of scientific publications is determined by the rapidity with which research evolves in all areas of life, but also by the social responsibility of the researcher to provide added value by conducting quality studies (Mateș & Pordea, 2021). In the specialized literature, three terms are used in this sense: accounting information, financial information and financial-accounting information. In the opinion of some authors, these three terms are similar, while from the perspective of other authors, the term financial-accounting information is more comprehensive, including the other two terms. In the current era, also called the era of digitalization, in which immense resources are put into motion to collect, transmit and process huge amounts of data of any nature, economic and financial decisions still remain dependent on the ability of financial statements to represent the reality of economic transactions and events. Although the field of accounting meets the characteristics of an exact science, accounting information is not a precise notion and rarely meets the decision-making needs of all its users (Mateș & Pordea, 2021). UDC: 657.1:001.891