Document Type : Research Paper
Authors
1
Department of accounting, faculty of accounting and management, tehran, iran
2
Associate Professor, Department of Accounting, Allameh Tabataba'i University, Tehran, Iran
3
Professor of Accounting, Department of Industrial Management, Faculty of Management and Accounting, Allameh Tabataba'i University, Tehran, Iran.
4
Assistant Professor, Department of Accounting, Allameh Tabataba’i University, Tehran, Iran
10.22103/jak.2024.23545.4059
Abstract
Abstract
Company managers plan based on the knowledge of the macroeconomic environment, the industry environment and the knowledge of the financial capabilities of their institution, in order to achieve the goals of the company; ; Therefore, the aim of the current research is to review the literature of the articles in the field of uncertainty using scientometric methodology. The research method of the current research is based on a three-step protocol of setting, refining and analyzing the data set. after monitoring documents and articles and 309 articles were selected to review the literature, The findings of this research indicate the existence of six main streams of research, including uncertainty measurement models, companies' response to profitability uncertainty, global uncertainties, the impact of uncertainty on stock returns, the effects of uncertainty on the returns of cryptocurrencies, and examining profitability uncertainty in stages. The analysis of the publication process of articles in the field of uncertainty shows a significant growth in the publication of articles at the same time as the financial crisis of 2008 and the covid-19 pandemic. The results of the research indicate the entry of cryptocurrencies (Bitcoin) into the literature of uncertainty . It is expected that the future trend of uncertainty research will lean towards emerging trends such as the impact of uncertainty on cryptocurrencies, the uncertainty of profitability of companies at different stages of the life cycle, and the impact of uncertainty on social security.
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