BIBLIOMETRIC ANALYSIS OF SCIENTIFIC PRODUCTION REGARDING THE HARMONIZATION OF ACCOUNTING IN BRICS EMERGING ECONOMIES

Abstract

The BRICS economies are one of the most influential economic and political groups in the world, being characterized by cheap labor, increased attractiveness from investors, vast natural resources and a high level of foreign direct investment flows. With the development and growth of the multinationals’ number in these states, the issue of convergence and harmonization of accounting practices with the international framework of this domain has been raised in order to create a conducive environment for investors and to reduce information asymmetry. The literature contains a multitude of studies that have analyzed and evaluated the achieved level of convergence and harmonization in accounting matters in the BRICS emerging economies. Thus, in this research we aim to perform a bibliometric analysis of the scientific production whose research topic is the harmonization of accounting in BRICS emerging economies. Therefore, in order to achieve the proposed goal, the following objectives were set: O1 - analysis and evaluation of the scientific production published in the Web of Science database in the 1990-2021 period that have as topic the harmonization of accounting in BRICS emerging economies; O2 - identification of the main research niches and design of new research directions.