Purpose: Agricultural accounting is gaining ground across different disciplines, rendering it a significant research area. This study aims to assess agricultural accounting research for the past 93 years in terms of publication frequency, subject areas, topics that received the most attention among researchers, as well as the institutions that contribute to this subject area.Design/methodology/approach: This study employs a bibliometric analysis collected through the Scopus database. The sample included 3,612 documents. The analyzed variables include the number of publications per year, documents published, country, author affiliation, keywords and active institutions. Analyses include graphical network maps.Findings: The findings of this study reveal the importance of supportive institutions, human capabilities and international collaboration in aiding research and development. It provides an overview of agricultural accounting literature over the years and aid researchers in this research domain to explore more studies and develop better arguments. The results also indicate the continuing growth in the number of publications in recent years by authorship; country include the USA, China, the UK, Australia and Germany; institutes include Chinese Academy of Sciences, Wageningen University and Research Centre; and the subject areas include Environmental Science; Agriculture and Biology sciences; and Social Sciences. The most frequent keywords connecting to author’s area of research, as highlighted in Figure 5, include agriculture, accounting, water accounting, environmental accounting and cost analysis.Research limitations/implications: The study is based on the Scopus database, which has limited coverage. The keywords of the literature search were restricted to “agriculture and accounting” or “agricultural and accounting” and the research approach limited to quantitative perspective.Practical implications: The findings may benefit policymakers as well as academicians toward understanding the areas of interest in agricultural accounting.Originality/value: This study provides the potential areas within agricultural accounting literature in a broader scope that deserve multiple accounting practices to cover diverse agricultural activities such as cost accounting, financial reporting, managerial accounting, auditing, taxation and financial information systems. The study suggests developing countries promote innovative research on agricultural practice to meet global scientific and technological developments.

Since 1960, publications in accounting education have demonstrated a high level of productivity and influence. However, few studies have attempted to use bibliometric methods to map and visualize accounting education research. This study aimed to identify global issues in accounting education through bibliometric analysis, covering the period from 1960 to 2023, by exploring publication trends, top topics, and major contributors in the field. Tools such as Microsoft Excel, VOSviewer, the bibliometric R-package, and WordSift were utilized to comprehensively analyze 717 Scopus-indexed documents. The findings underscore a continuous and recently accelerated historical evolution of accounting education publications, with primary research areas clustering around “business, management, and accounting.” Noteworthy trends include a geographic concentration in the United States, the United Kingdom, and Australia, with RMIT University emerging as a key contributor. Hassell, from the United States, is recognized as the most influential author, and “accounting education” from Taylor & Francis stands out as the most productive journal. Works by Bui and Porter in 2020 emerge as the most frequently cited documents. The research results indicate that future research directions should focus on students, higher education, and the profession, emphasizing themes such as curriculum, learning, and skills.

This study investigates the adoption and usage of artificial intelligence [AI] technologies among Chinese undergraduate accounting students, focusing on the roles of Social Influence [SI], Behavioral Intention [BI], and Actual Usage [AU], while examining the mediating effect of BI and the moderating effect of Voluntariness of Use [VOU]. By extending the Unified Theory of Acceptance and Use of Technology [UTAUT] model, it addresses gaps in understanding the social and behavioral factors influencing AI adoption within the educational context. A quantitative research design was employed, utilizing Partial Least Squares Structural Equation Modeling. Data was collected through a self-administered survey distributed via the Wenjuanxing platform, with responses from 362 Chinese undergraduate accounting students analyzed to test the hypothesized relationships. The findings reveal that SI significantly affects both BI and AU, with BI serving as a partial mediator in the SI-AU relationship. However, VOU did not exhibit a significant moderating effect on the SI-BI pathway. These results provide insights into the dual role of SI and the importance of fostering positive attitudes toward AI adoption among students. This study contributes to the literature by extending the UTAUT model in an educational setting, emphasizing the interplay of cultural and social dynamics in influencing AI adoption. It offers actionable recommendations for educators, policymakers, and technology vendors to promote AI integration in accounting education and prepare students for AI-driven professional environments.