What type of study is this?

This is a Meta-Analysis study (also classified as: Bibliometric Analysis, Quantitative Study).

September 12, 2025Open Access

A Meta-Systematic Review of the Literature on Accounting and Financial Reporting: A Comparison of Russian and International Practices

Key Points

Significant differences were found in accounting and financial reporting practices between Russia and international standards.
Bibliometric analysis revealed varying productivity indicators and modern scientific methods employed by different authors.
Utilizing algorithms and VOSviewer software, the meta-systematic analysis expanded on existing reviews in accounting.
Findings highlight critical shortcomings in Russian research dissemination, suggesting the need for improvements in the accounting system.

Abstract

Objectively assessing and recognizing the contribution of national authors, universities, and research centers to the overall professional knowledge base in accounting and financial reporting, which forms the basis of economic scientific thinking, is crucial for motivating researchers and policymakers to improve the quality of their work within the global academic community. Therefore, it is scientifically interesting to disperse the results of publications on accounting and reporting from Russian and international practices. The aim of this study is to obtain and compare the results of a meta-systematic review of previous reviews on IFRS development, financial reporting and accounting, contrasting Russian and foreign viewpoints. The study hypothesizes that the results of bibliometric analysis in the field of accounting and reporting will vary depending on different levels of information technology, the analytical training of authors and the types of reviews. The methodology employs meta-systematic analysis using STATA algorithms and specialized VOSviewer software for network and graphical analysis. Drawing on quantitative metrics from 30 reviews and 2,670 citations from publications, a significant difference was found in the results of the meta-systematic review. The most pronounced discrepancies relate to review productivity indicators and the capacity to apply modern methods of scientific knowledge to target subject areas. These findings reveal systemic shortcomings in Russian research practices and dissemination of results internationally. Addressing these challenges will inform management decisions aimed at improving the national accounting and reporting system. Ultimately, this study supports the establishment of a framework to enhance the international visibility of Russian research, increase research efficiency, and improve the quality of systematic reviews in targeted accounting and financial reporting topics.

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