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会计专业硕士论文选题文献计量研究

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【作者】 刘佳佳; 黄伟盛; 杨哲; 孙祥栋;

【通讯作者】 孙祥栋;

【机构】 北京化工大学;

【摘要】 随着会计专业硕士人数的增多,如何培养会计专业硕士,是社会亟需解决的问题。论文写作是硕士培养的一个重要环节。该文研究会计专业硕士毕业论文选题,有利于深入了解会计专业硕士论文写作的现状,并为未来会计专业硕士的论文写作提供选题参考。该文以2007—2022年在知网发布的4 869篇会计专业硕士论文为样本,采用文献计量法,对样本论文的研究方向进行可视化分析,对样本论文的关键字进行聚类分析。结论列出会计专硕论文选题前十名的学科、前八名的研究主题以及论文的核心研究圈,并得出相应研究的具体结论。基于研究结论,该文为会计专业硕士未来的毕业论文选题提出可行的建议。

【Abstract】 With the increase of the number of master’s degree in accounting, how to cultivate master’s degree in accounting is an urgent problem to be solved by the society. Thesis writing is an important part of master training. This paper studies the topic selection of master’s thesis in accounting, which is helpful to understand the current situation of master’s thesis writing in accounting, and provides a reference for future master’s thesis writing in accounting. This paper takes 4 869 master’s theses of accounting published on HowNet from 2007 to 2022 as samples, uses the bibliometric method to carry out visual analysis on the research direction of the sample theses, and cluster analysis on the keywords of the sample theses. This research result lists the top ten disciplines in the selection of accounting master’s thesis, the top eight research topics and the core research circle of the paper, and draws the specific conclusions of the corresponding research. Based on the research conclusion, this paper puts forward feasible suggestions for the topic selection of the future graduation thesis of the Master of Accounting.

【基金】 教育部产学研协同育人项目“大数据背景下数字化财务特色课程高校教师教学能力提升培训”(202101087046);北京化工大学研究生教育教学改革项目“‘新文科’建设背景下会计专业硕士人才培养模式研究——基于扎根理论”(G-JG-PTZG202108)
  • 【文献出处】 高教学刊 ,Journal of Higher Education , 编辑部邮箱 ,2025年18期
  • 【分类号】G353.1;G643.8;F230-4
  • 【下载频次】154
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