Our main objective is to create a framework to analyze signals sent from academic journals. The signals chosen for the framework were: journal’ scopes; and the latest published papers. We apply the framework to the field of accounting with the main focus of categorizing the journal scopes and the latest published articles into research topics by using text mining techniques. We analyze the published papers of research topics in accounting journals during the 2016–2018 period. Another objective is to compare research topics from the last published papers with research topics identified in accounting journal scopes. We found a majority of journals with a broader scope in terms of accounting research areas, but we see a concentration on specific research topics by analyzing the papers. In addition, the most signaled accounting areas in scopes are financial accounting and auditing. The framework helps us categorize 5270 research papers into accounting research topics correctly, faster than manually reading titles, abstracts, and keywords. While specific scopes may carry the risk of missing new research trends, broad scopes may require more reviewers from different research areas. Diversity can be seen as applying other methodological choices, theoretical lenses, and conceptual or empirical research approaches. We believe that academic diversity is for the benefit of accounting research.

我们的主要目标是创建一个框架，以分析学术期刊发出的信号。为该框架选择的信号是：期刊的范围；以及最新发表的论文。我们将该框架应用于会计领域，其主要重点是通过使用文本挖掘技术将期刊范围和最新发表的文章归类为研究主题。我们分析了2016-2018年期间会计期刊中研究主题的已发表论文。另一个目标是将最近发表的论文中的研究主题与会计期刊范围内确定的研究主题进行比较。我们发现在会计研究领域，大多数期刊范围更广，但是通过分析论文，我们看到了专注于特定研究主题的期刊。此外，范围内信号最充分的会计领域是财务会计和审计。该框架可帮助我们将5270篇研究论文正确分类为会计研究主题，比手动阅读标题，摘要和关键字要快。虽然特定范围可能会带来错过新研究趋势的风险，但宽范围可能需要来自不同研究领域的更多审阅者。多样性可以被视为应用了其他方法选择，理论视角以及概念或实证研究方法。我们认为，学术多元化有利于会计研究。虽然特定范围可能会带来错过新研究趋势的风险，但宽范围可能需要来自不同研究领域的更多审阅者。多样性可以被视为应用了其他方法选择，理论视角以及概念或实证研究方法。我们认为，学术多元化有利于会计研究。虽然特定范围可能会带来错过新研究趋势的风险，但宽范围可能需要来自不同研究领域的更多审阅者。多样性可以被视为应用了其他方法选择，理论视角以及概念或实证研究方法。我们认为，学术多样性有利于会计研究。