The impact of the European Accounting Review on accounting research (1992-2019)

Aitor Martínez-García, Patricia Horrach-Rosselló, Chiara Valluzzi, Carles Mulet-Forteza

Resumen


This paper analyzes the contribution that the European Accounting Review has made to accounting research since it was launched in 1992. Among the many motives for writing this paper, we believe that the most important ones are to identify the evolution of the main areas of research and to predict future trends in the field of accounting. Via a bibliometric approach, we have analyzed a total of 952 European Accounting Review publications indexed in the Scopus database since its inception, as well as 22,605 publications from 18 other journals indexed in the first quartile in the subject category 'accounting' of the Scopus database. We have identified the most influential documents and authors based on their publications and citations, the most productive institutions and their co-citation patterns, and the most prolific countries over three sub periods: 1992-2000, 2001-2010 and 2011-2019. We have also examined past and current research topics giving special attention to ‘accounting history’ to study the significance of this field of research in the journal. Some of our findings show that the most productive authors in EAR are Christopher Humphrey, David Alexander, Christopher W. Nobes, Pat Sucher and Begoña Giner. Regarding institutions and countries, the British, Spanish, and Dutch excelled in productivity. The topic ‘disclosure’ was the most addressed from 1992 to 2010, whereas ‘audit’ and ‘IFRS’ took the lead in the last decade. We have also studied the journal’s patterns of publication on ‘accounting history’. Our findings reveal that, although the publications in that field have been decreasing over the years, 9% of all documents published in the EAR are in that field of research.

Palabras clave


Bibliometrics; Scopus database; VOSviewer; Citation.

Texto completo:

PDF

Referencias


AECA (2002) Regulación contable de la información medioambiental. Normativa española e internacional. Monografías AECA. Asociación Española de Contabilidad y Administración de Empresas.

Alonso, S., F.; J. Cabrerizo; E. Herrera-Viedma & F. Herrera (2009) “H-index: A review focused on its variants, computation, and standarization for different scientific fields”, Journal of Informetrics, 3(4), 273-289. DOI: 10.1016/j.joi.2009.04.001

Baños, J. & F. Gutiérrez (2011) “Publishing patterns of accounting history research in generalist journals: Lesson from the past”, Accounting History, 16(3), 331-342. DOI: 10.1177/1032373211405486

Bar-llan, J. (2008) “Informetrics at the beginning of the 21 century - a review, Journal of Informetrics, 2(1), 1-52. DOI: 10.1016/j.joi.2007.11.001

Barrick, John A. Nathan W. Mecham, Scott L. Summers, David A. Wood; Ranking Accounting Journals by Topical Area and Methodology. Journal of Information Systems 1 June 2019; 33 (2): 1–22. doi: https://doi.org/10.2308/isys-51981

Bisman, J.E. (2011) “Cite and seek: Exploring accounting history through citation analysis of the specialist accounting history journals, 1996 to 2008”, Accounting History, 16(2), 161-183.

Bonner, S. E.; J. W. Hesford; W. A. Van Der Stede & S. M. Young (2006) “The Most Influential Journals in Academic Accounting”, Accounting, Organizations and Society, 31(7), 663- 85. DOI: 10.1016/j.aos.2005.06.003

Bonner, S. E.; J. W. Hesford; W. A. Van Der Stede & S. M. Young (2012) “The Social Structure of Communication in Major Accounting Research Journals”, Contemporary Accounting Research, 29(3), 869-909. DOI: 10.1111/j.1911-3846.2011.01134.x

Broadus, R. N. (1987) “Toward a definition of ‘Bibliometrics’”, Scientometrics, 12(5-6), 373-379. DOI: 10.1007/bf02016680

Brown, L. D. & J. C. Gardner (1985) “Using Citation Analysis to Assess the Impact of Journals and Articles of Contemporary Accounting Research (CAR)” Journal of Accounting Research, 23(1), 84-109. DOI: 10.2307/2490908

Carmona, S. (2002) “History matters: Lessons from twenty-five years of the European Accounting Association”. European Accounting Review, 11(1), 9-32.

Carmona, S., Gutiérrez, I. & Cámara, M. (1999) “A profile of European

accounting research: evidence from leading research journals”, European

Accounting Review, 8(3), 463–480

Chakraborty, V.; V. Chiu & M. Vasarhelyi (2014) “Automatic Classification of Accounting Literature”, International Journal of Accounting Information Systems, 15(2), 122-48. DOI: 10.1016/j.accinf.2014.01.001

Chan, K. C.; P. Lai & K. Liano (2012) “A Threshold Citation Analysis in Marketing Research”, European Journal of Marketing, 46(1), 134-56. DOI: 10.1108/03090561211189211

Chapman, C., Hopwood, A., & Shileds, M. (2009) Handbook of Management Accounting Research. Volum 3. Elsevier, Ltd.

Coyne, J. G.; S.L. Summers; B. Williams & D.A. Wood (2010) “Accounting Program Research Rankings by Topical Area and Methodology”, Issues in Accounting Education, 25(4), 631-54. DOI: 10.2308/iace.2010.25.4.631

Danielson, M. G. & J.L. Heck (2010) “Giving Credit Where Credit is Due: Summary Analysis of the Most Prolific Authors in 15 High-impact Accounting Journals”, Advances in Accounting, 26(2), 195-206. DOI: 10.1016/j.adiac.2010.05.001

Ding, Y.; R. Rousseau & D. Wolfram (2014) Measuring scholarly impact: Methods and practice, Springer, Switzerland.

Fox, C. W., Paine, C. E. T., & Sauterey, B. (2016). “Citations increase with manuscript length, author number, and references cited in ecology journals”, Ecology and Evolution, 6(21), 7717-7726.

Gray, R.; Owen, D. & Adams, C. (1996). Accounting and Accountability. Changes

and challenges in corporate, social and environmental reporting. Prentice Hall

Europe.

Heck, J. L. & W.G. Bremser (1986) “Six Decades of The Accounting Review: A Summary of Author and Institutional Contributors”, The Accounting Review, 61(4), 735-44.

Hirsch, J. E. (2005) “An index to quantify an individual’s scientific research output”, Proceedings of the National Academy of Sciences of the United States of America, 102(46), 16569-16572. DOI: 10.1073/pnas.0507655102

Jones, M. J. & R. Roberts (2005) “International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals”, Journal of Business Finance & Accounting, 32(5-6), 1107-40. DOI: 10.1111/j.0306-686X.2005.00624.x

Kessler, M. M. (1963) “Bibliographic coupling between scientific papers”, American Documentation, 14(1), 10-25. DOI : 10.1002/asi.5090140103

Köseoglu, M. A.; R. Rahimi; F. Okumus & J. Liu (2016) ”Bibliometric studies in tourism”, Annals of Tourism Research, 61, 180-198. DOI: 10.1016/j.annals.2016.10.006

Kumar, S., Marrone, M., Liu, Q., & Pandey, N. (2020). Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis. International Journal of Accounting Information Systems, 39, 100488. https://doi.org/10.1016/j.accinf.2020.100488

Lohmann, C. & Eulerich, M. (2017) “Publication trends and the network of publishing institutions in accounting: data on The Accounting Review, 1926–2014”, Accounting History Review, 27(1), 1-25.

Martínez-Blasco, M., Argilés-Bosch, J.M., García-Blandón, J. & Carlos Martínez De Ibarreta Zorita (2016) Factors influencing citations in accounting: an analysis of REFC, Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 45:4, 487-516, DOI: 10.1080/02102412.2016.1216815

Merigó, J.M. & Yang, J.-B. (2017), Accounting Research: A Bibliometric Analysis. Australian Accounting Review, 27: 71-100. https://doi.org/10.1111/auar.12109

Merigó, J. M.; A. Mas-Tur; N. Roig-Tierno & D. Ribeiro-Soriano (2015) “A bibliometric overview of the Journal of Business Research between 1973 and 2014”, Journal of Business Research, 68(12), 2645-2653. DOI: 10.1016/j.jbusres.2015.04.006

Merigó, J. M.; F. Blanco-Mesa; A.M. Gil-Lafuente & R.R., Yager (2017) “Thirty years of the International Journal of Intelligent Systems: A bibliometric review”, International Journal of Intelligent Systems, 32(5), 526-554. DOI: 10.1002/int.21859

Merigó, J.M.; C. Mulet-Forteza; C. Valencia & A.A. Lew “Twenty years of Tourism Geographies: A bibliometric overview”, Tourism Geographies, 21(5), 881-910. DOI: 10.1080/14616688.2019.1666913

Mulet-Forteza, C.; J. Genovart-Balaguer; E. Mauleon-Mendez. & J. Merigó (2019) “A bibliometric research in the tourism, leisure and hospitality fields”, Journal of Business Research, 101, 819–827.DOI: 10.1016/j.jbusres.2018.12.002

Onodera, N., & Yoshikane, F. (2015) “Factors affecting citation rates of research articles”. Journal of the Association for Information Science and Technology, 66(4), 739-764.

Pattnaik, D., Kumar, S. and Burton, B. (in press 2021) Thirty Years of The Australian Accounting Review: A Bibliometric Analysis. Australian Accounting Review. https://doi.org/10.1111/auar.12332

Perneger, T. V. (2015). “Online access to medical research articles on publication predicted citations up to 15 years later”, Journal of Clinical Epidemiology, 68, 1440-1445.

Pickerd, J.; N.M. Stephens; S.L. Summers & D.A. Wood (2011) “Individual Accounting Faculty Research Rankings by Topical Area and Methodology”, Issues in Accounting Education, 26(3): 471-505. DOI: 10.2308/iace-50002

Previts, G.J., Parker, L.D., & Coffman, E.N. (1990) “An accounting historiography: subject matter and methodology”, Abacus, 26(2), 136-158.

Pritchard, A. (1969) “Statistical bibliography or bibliometrics?”, Journal of Documentation, 25, 348-349.

Raffournier, B. & Schatt, A. (2010) “Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases”, European Accounting Review, https://doi.org/10.1080/09638180902989368

Reinstein, A. & T.G. Calderon (2006) “Examining Accounting Departments’ Rankings of the Quality of Accounting Journals”, Critical Perspectives on Accounting, 17(4), 457-90. DOI: 10.1016/j.cpa.2004.09.002

Ronda-Pupo, G. A. (2017) “The effect of document types and sizes on the scaling relationship between citations and co-authorship patterns in management journals”, Scientometrics, 110(3), 1191-1207. DOI: 10.1007/s11192-016-2231-8

Sinkovics, N. (2016) “Enhancing the foundations for theorizing through bibliometric mapping”, International Marketing Review, 33(3), 327-350. DOI: 10.1108/IMR-10-2014-0341

Small, H. (1973) “Co-citation in the scientific literature: A new measure of the relationship between two documents” Journal of the American Society for Information Science, 24(4), 265-269. DOI: 10.1002/asi.4630240406

Tunger, D. & M. Eulerich (2018) “Bibliometric analysis of corporate governance research in German-speaking countries: applying bibliometrics to business research using a custom made database”, Scientometrics, 117(3), 2041-2059. DOI: 10.1007/s11192-018-2919-z

Svensson, G. (2010) “SSCI and its impact factors: a ‘prisoner’s dilemma’?”, European Journal of Marketing, 44(1-2), 23-33. DOI: 10.1108/03090561011008583

Van Eck, N. J. & L. Waltman (2010) “Software survey: VOSviewer, a computer program for bibliometric mapping”, Scientometrics, 84(2), 523-538. DOI: 10.1007/s11192-009-0146-3

Watts, R. L. (1998) “Commemorating the 25th Volume of the Journal of Accounting and Economics”, Journal of Accounting and Economics, 25(3), 217-33.

Xiao, Y. & Watson, M. (2017) “Guidance on conducting a systematic literature review”, Journal of Planning Education and Research, DOI:10.1177/0739456X17723971

Yuan, Y.; U. Gretzel & Y. Tseng (2015) “Revealing the nature of contemporary tourism research: Extracting common subject areas through bibliographic coupling”, International Journal of Tourism Research, 17(5), 417-431. DOI: 10.1002/jtr.2004

Zupic, I. & T. Cater (2015) “Bibliometric methods in management and organization”, Organizational Research Methods, 18(3), 429-472. DOI: 10.1177/1094428114562629




DOI: http://dx.doi.org/10.26784/issn.1886-1881.v18i2.438

Enlaces refback

  • No hay ningún enlace refback.


Copyright (c) 2021 Aitor Martínez-García, Patricia Horrach-Rosselló, Chiara Valluzzi, Carles Mulet-Forteza

Licencia de Creative Commons
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.

Electronic ISSN:1886-1881

Indexes and Databases/ Índices y Bases de Datos: Google Scholar: H18Emerging Sources Citation Index 2015 Web of Science (Clarivate Analytics) , MIARDIALNETImpacto IDRREDIB: Q2Integrated Classification of Scientific Journals CIRCLATINDEX (Catálogo 2.0)ULRICHSERIH PLUS, Business Source Complete (EBSCOhost) y FECYT (Historia: C3 y Economía: C4), Scilit

This is an Open Access Journal. All content is freely available in accordance with the BOAI definition of open access. This work is - if not stated otherwise - under a "Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License". The full license can be viewed at  http://creativecommons.org/licenses/by-nc-sa/4.0/  


Asociación Española de Contabilidad y Administración de Empresas (AECA) 

C/Rafael Bergamín, 16-B ; 28043 - Madrid (España)

aeca.es   -   info@aeca.es