A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis

Purpose – The purpose of this paper is to provide a soundly based epistemological underpinning for the kind of theorisation in which many classical financial accounting researchers engaged and thus to support a renewal of this programme. Design/methodology/approach – The paper draws on pragmatist philosophy and, in particular, on Jules Coleman’s theory of “explanation by embodiment”. The applicability of this theory to the world of financial reporting is discussed. Various theorists and schools within classical accounting theory are examined from the perspective of Coleman’s ideas, focusing particularly on A.C. Littleton’s Structure of Accounting Theory. Findings – The paper finds that classical accounting research works such as Structure of Accounting Theory can be interpreted as the search for Colemanian explanation by embodiment and that this provides them with a soundly based pragmatist underpinning for their theorisation. Research limitations/implications – This paper supports the resumption by academics, qua academics, of work to contribute to accounting standard-setting by offering argumentation that addresses accounting principles and methods directly, rather than only via the social scientific investigation of behaviour in the accounting arena. Practical implications – Such a resumption would contribute positively to future standard-setting. Originality/value – This paper contributes to the defence of classical financial accounting research from the charge of lacking theoretical rigour.

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Does Managerial Accounting Research Contribute to Related Disciplines? An Examination Using Citation Analysis

Journal of Management Accounting Research ◽

10.2308/jmar.2004.16.1.163 ◽

2004 ◽

Vol 16 (1) ◽

pp. 163-181 ◽

Cited By ~ 25

Author(s):

Yaw M. Mensah ◽

Nen-Chen Richard Hwang ◽

Donghui Wu

Keyword(s):

Organizational Behavior ◽

Citation Analysis ◽

Operations Research ◽

Web Of Science ◽

Warning Signal ◽

Preliminary Evidence ◽

Future Research ◽

Managerial Accounting ◽

Accounting Research ◽

The Web

This paper examines two issues. The first issue is the degree of relative isolation of managerial accounting research (MAR) from related disciplines. Using citations collected from the Web of Science, the study shows that MAR published during 1986–2000 in the four leading accounting journals is cited in journals in fields as diverse as economics, operations research, psychology, sociology, organizational behavior, and strategic management. Our findings support Kinney's (2001) observation that accounting researchers have a competitive advantage in areas relating to alternative business measurement structures. The second issue the paper addresses is whether economics-based MAR papers make a greater contribution than papers based on other disciplines, as perceived from their respective citation rates. Our citation analysis finds no evidence that economicsbased papers are cited by non-accounting researchers at a higher rate than MAR based on other disciplines. Extending the comparison to accounting journals covered in the Web of Science did not change this conclusion. We interpret this as a refutation of the contention by Zimmerman (2001) that economics-based MAR papers are more likely to make significant contributions to knowledge. We also report some preliminary evidence that the relevance of MAR to researchers publishing in non-accounting journals is waning. Although this finding is tentative, it may be an early warning signal that should be monitored in future research.

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The Use of Partial Least Squares Path Modeling in Causal Inference for Archival Financial Accounting Research

Jurnal Teknologi ◽

10.11113/jt.v68.2930 ◽

2014 ◽

Vol 68 (3) ◽

Author(s):

Chin Fei Goh ◽

Mohamad Bilal Ali ◽

Amran Rasli

Keyword(s):

Causal Inference ◽

Least Squares ◽

Statistical Method ◽

Partial Least Squares ◽

Multivariate Regression ◽

Structural Equation ◽

Financial Accounting ◽

Equation Modeling ◽

Path Modeling ◽

Accounting Research

In financial accounting research, multivariate regression is almost exclusively the dominant statistical method. By contrast, Partial Least Squares path modeling is a under-utilized statistical method. The aim of this study is to examine how Partial Least Squares path modeling can be applied to the archival financial accounting research. This article first presents an overview on multivariate regression and structural equation modeling. The authors then highlight that advantages of using Partial Least Squares path modeling to address the research constraints in causal inference for archival financial accounting research.

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