Flipping the best journals in accounting, business, and finance: what fruits do we collect?

The literature on accounting, business, and finance, as a sub-area of the sciences of administration and management, has been receiving strong attention from researchers since the 1950s. This study ́s main goal is to evaluate the nature and course of development of the literature on these research areas. A bibliometric analysis on the top journals published on the Web of Science and on the Scopus databases is conducted. Results synthesize the conceptual framework related to this area of science, identifying the roots of its intellectual structure, which give life to the respective tree of knowledge. New paths for future research are outlined.