Using Citation Analysis to Assess the Impact of Journals and Articles on Contemporary Accounting Research (CAR)

1985 ◽  
Vol 23 (1) ◽  
pp. 84 ◽  
Author(s):  
Lawrence D. Brown ◽  
John C. Gardner
Keyword(s):  
Citation Analysis ◽  
Accounting Research ◽  
The Impact

The introduction of French theory into English language accounting research

2011 ◽  
Vol 24 (2) ◽  
pp. 140-160 ◽  
Author(s):  
Eve Chiapello ◽  
C. Richard Baker
Keyword(s):  
Citation Analysis ◽  
English Language ◽  
Content Type ◽  
Accounting Research ◽  
Accounting History ◽  
League Tables ◽  
Alternative Research ◽  
French Theory ◽  
The Impact ◽  
Research Domain

PurposeThis purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain.Design/methodology/approachThe paper presents a citation analysis of articles appearing in selected English language accounting research journals for a sample of French authors, during the periods from the inception of the journals to mid‐2009. In performing this citation analysis, 39 French authors who are well known as social theorists, philosophers, economists or sociologists were included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for accounting research along with several journals that regularly publish research in accounting history or that focus on alternative research paradigms.FindingsThe citation analysis identified the following French authors as being the most frequently cited: Michel Foucault, followed by Bruno Latour and Pierre Bourdieu. The citation analysis also identified the English language accounting research journals in which French social theorists have been most often cited. The two most significant journals have been Critical Perspectives on Accounting and Accounting, Auditing & Accountability Journal, followed by Accounting Organizations and Society, Management Accounting Research and European Accounting Review. The analysis also shows the effects of mimeticism, which seems to have produced a sort of isomorphism in the styles of publication. Accounting, Organizations and Society, appears to be the standard‐setter of the critical‐interpretive field of accounting research.Originality/valueThis paper is the first known to provide a comprehensive analysis of the introduction of French theory into English language accounting research.;

The unknown acquaintance, or the impact factor and others

2007 ◽  
Vol 148 (4) ◽  
pp. 165-171
Author(s):  
Anna Berhidi ◽  
Edit Csajbók ◽  
Lívia Vasas
Keyword(s):  
Impact Factor ◽  
Citation Analysis ◽  
Index Number ◽  
Scientific Performance ◽  
H Index ◽  
Master List ◽  
The Many ◽  
The Impact

Nobody doubts the importance of the scientific performance’s evaluation. At the same time its way divides the group of experts. The present study mostly deals with the models of citation-analysis based evaluation. The aim of the authors is to present the background of the best known tool – Impact factor – since, according to the authors’ experience, to the many people use without knowing it well. In addition to the „nonofficial impact factor” and Euro-factor, the most promising index-number, h-index is presented. Finally new initiation – Index Copernicus Master List – is delineated, which is suitable to rank journals. Studying different indexes the authors make a proposal and complete the method of long standing for the evaluation of scientific performance.

scholarly journals Standing on the shoulders of Giants: a citation analysis of the paediatric congenital heart disease literature

2021 ◽  
pp. 1-9
Author(s):  
Daniel P. Sew ◽  
Nigel E. Drury
Keyword(s):  
Citation Analysis ◽  
San Francisco ◽  
Citation Count ◽  
Case Series ◽  
Scientific Progress ◽  
The United States ◽  
Original Research ◽  
Prolific Author ◽  
Journal Citation Reports ◽  
The Impact

Abstract Objective: The citation history of a published article reflects its impact on the literature over time. We conducted a comprehensive bibliometric analysis to identify the most cited papers on CHD in children. Methods: One-hundred and ninety journals listed in Journal Citation Reports were accessed via Web of Science. Publications with 250 or more citations were identified from Science Citation Index Expanded (1900–2020), and those relating to structural CHD in children were reviewed. Articles were ranked by citation count and the 100 most cited were analysed. Results: The number of citations ranged from 2522 to 309 (median 431, IQR 356–518), with 35 published since 2000. All were written in English, most originated from the United States (74%), and were published in cardiovascular journals, with Circulation (28%) the most frequent. There were 86 original research articles, including 50 case series, 14 cohort studies, and 10 clinical trials. The most cited paper was by Hoffman JI and Kaplan S on the incidence of CHD. Thirteen authors had 4 or more publications in the top 100, all of whom had worked in Boston, Philadelphia, San Francisco, or Dallas, and the most prolific author was Newburger JW (9 articles). Conclusions: Citation analysis provides a historical perspective on scientific progress by assessing the impact of individual articles. Our study highlights the dominant position of US-based researchers and journals in this field. Most of the highly cited articles remain case series, with few randomised controlled trials in CHD appearing in recent years.

The Role of Data Analytics and Machine Learning in Resurrecting Inductive-Based Accounting Research

2021 ◽  
Vol 9 (2) ◽  
pp. 1-19
Author(s):  
Lawrence A. Gordon
Keyword(s):  
Machine Learning ◽  
Empirical Evidence ◽  
Data Analytics ◽  
Accounting Research ◽  
Recent Developments ◽  
Important Trend ◽  
The Impact ◽  
The Way

The objective of this paper is to assess the impact of data analytics (DA) and machine learning (ML) on accounting research.[1] As discussed in the paper, the inherent inductive nature of DA and ML is creating an important trend in the way accounting research is being conducted. That trend is the increasing utilization of inductive-based research among accounting researchers. Indeed, as a result of the recent developments with DA and ML, a rebalancing is taking place between inductive-based and deductive-based research in accounting.[2] In essence, we are witnessing the resurrection of inductive-based accounting research. A brief review of some empirical evidence to support the above argument is also provided in the paper.   

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

2004 ◽  
Vol 16 (1) ◽  
pp. 163-181 ◽  
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.

scholarly journals What counts for quality in interdisciplinary accounting research in the next decade

2019 ◽  
Vol 32 (1) ◽  
pp. 2-25 ◽  
Author(s):  
James Guthrie ◽  
Lee D. Parker ◽  
John Dumay ◽  
Markus J. Milne
Keyword(s):  
Core Values ◽  
Research Quality ◽  
Journal Ranking ◽  
Content Type ◽  
Accounting Research ◽  
The Core ◽  
Citation Metrics ◽  
The Impact

Purpose The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These are considered in relation to the core values of interdisciplinary accounting research ‒ that is, the pursuit of novel, rigorous, significant and authentic research motivated by a passion for scholarship, curiosity and solving wicked problems. The impact of changing journal rankings and research citation metrics on the traditional and highly valued role of the accounting academic is further considered. In this setting, the paper also provides a summary of the journal’s activities for 2018, and in the future. Design/methodology/approach Drawing on contemporary data sets, the paper illustrates the increasingly diverse and confusing array of “evidence” brought to bear on the question of the relative quality of accounting research. Commercial products used to rate and rank journals, and judge the academic impact of individual scholars and their papers not only offer insight and visibility, but also have the potential to misinform scholars and their assessors. Findings In the move from simple journal ranking lists to big data and citations, and increasingly to concerns with impact and engagement, the authors identify several challenges facing academics and administrators alike. The individual academic and his or her contribution to scholarship are increasingly marginalised in the name of discipline, faculty and institutional performance. A growing university performance management culture within, for example, the UK and Australasia, has reached a stage in the past decade where publication and citation metrics are driving allocations of travel grants, research grants, promotions and appointments. With an expanded range of available metrics and products to judge their worth, or have it judged for them, scholars need to be increasingly informed of the nuanced or not-so-nuanced uses to which these measurement systems will be put. Narrow, restricted and opaque peer-based sources such as journal ranking lists are now being challenged by more transparent citation-based sources. Practical implications The issues addressed in this commentary offer a critical understanding of contemporary metrics and measurement in determining the quality of interdisciplinary accounting research. Scholars are urged to reflect upon the challenges they face in a rapidly moving context. Individuals are increasingly under pressure to seek out preferred publication outlets, developing and curating a personal citation profile. Yet such extrinsic outcomes may come at the cost of the core values that motivate the interdisciplinary scholar and research. Originality/value This paper provides a forward-looking focus on the critical role of academics in interdisciplinary accounting research.

From welfare to wealth creation

2018 ◽  
Vol 31 (2) ◽  
pp. 265-286 ◽  
Author(s):  
Divya Verma Gakhar ◽  
Abhijit Phukon
Keyword(s):  
Citation Analysis ◽  
Business Strategy ◽  
Public Management ◽  
Empirical Studies ◽  
Measurement Techniques ◽  
Negative Effects ◽  
Statistical Tools ◽  
Content Type ◽  
Positive Effects ◽  
The Impact

Purpose The purpose of this paper is to review several influential empirical studies that examine the performance of state-owned enterprises (SOEs). The paper undertakes a citation analysis of journals, authors and titles in the area of privatization and firm performance in general, and assesses the impact of privatization on the performance of SOEs in particular. Design/methodology/approach The methodology is based on a systematic and structured review of over 100 papers published in economics, public management, business strategy and related social sciences. The systematic review is based on citation analysis of journals, authors and titles. The journal and author citation counts were tabulated by leveraging the databases of SCImago Journal Rankings and Google Scholar and filtered it to find out the most highly cited journals and authors. The structured review is based on the framing opinion with respect to major findings, variables selected, measurement techniques and statistical tools applied by different researchers. The impact is measured through coding a value “P” in case of positive effects, “N” in case of negative effects and “NT” in case the study found both positive and negative effects. Findings The citation analysis reveals that American Economic Review, Journal of Financial Economics, Review of Financial Studies and Journal of Finance as the top-cited journals, and Megginson and Netter (3,468), Megginson et al. (1,737), Djankov and Murrell (1,356), Boardman and Vining (1,320), Balsam et al. (1,094) and DeWenter and Malatesta (1,018) as the top-cited authors in this particular research field. While majority research studies have revealed a significant improvement in the performance of SOEs in the post-privatization period, few studies have reserved their impact as neutral or even negative in some respects. Originality/value Given that economic transitions, corporate governance, and performance of SOEs have attracted a great attention from public management and business strategy scholars in recent years, this paper aims to summarize a large number of empirical studies that examine the performance of SOEs. The paper would be useful to future researchers especially the beginners and early career researchers in terms of its current trends, selection of variables, measurement techniques and statistical tools applied.

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