West Science Accounting and Finance Vol. 1, No. 03, November 2023, pp. 85~96 Journal homepage: https://wsj.westscience-press.com/index.php/wsaf Bibliometric Analysis of the Development of International Accounting Research: A Review of the Literature in the Last Two Decades Loso Judijanto 1 , Trinandari Prasetya Nugrahanti 2 , Hasan Ashari 3 , Sri Adella Fitri 4 1 IPOSS Jakarta, Indonesia 2,3 IKPIA Perbanas Institute 4 Sri Adella Fitri Article Info ABSTRACT Article history: Received November 2023 Revised November 2023 Accepted November 2023 This research conducts a bibliometric analysis to examine the development of international accounting research over the past two decades. Utilizing a quantitative approach, we explore clusters, highly cited publications, and keyword occurrences within the literature. The analysis reveals six distinct clusters, each highlighting key themes such as challenges in the accounting profession, financial accounting practices, cultural influences, governance dynamics, and value relevance. Additionally, the study identifies highly cited publications that have significantly influenced the international accounting discourse, offering insights into pivotal works that have shaped the field. Keyword analysis further unveils prevalent and less explored themes, with terms like "Firm," "Market," and "Accountant" emerging prominently. The abstract concludes by discussing the implications for future research, emphasizing potential avenues for exploration and the need for a nuanced understanding of the multifaceted landscape of international accounting. Keywords: Bibliometric analysis International accounting research Accounting profession challenges This is an open access article under the CC BY-SA license. Corresponding Author: Name: Loso Judijanto Institution: IPOSS Jakarta, Indonesia e-mail: losojudijantobumn@gmail.com 1. INTRODUCTION Over the past two decades, the field of international accounting has undergone a dynamic transformation due to economic globalization, technological advances, and the increasing complexity of cross-border financial transactions. This transformation has led to the development of more conceptually advanced and practically useful accounting standards and financial reporting standards for multinational companies [1], [2]. The demand for convergence of international accounting standards is getting stronger, leading to efforts to integrate national accounting systems with international standards [3]. Technological solutions and innovations have played an important role in transforming accounting systems, creating new opportunities for sustainable development and the accounting profession [4]. However, convergence of accounting laws and standards has not been fully achieved, with differences still existing between major accounting systems such as IFRS and US GAAP [5]. The interests of accounting professionals, particularly in large