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Networks of accounting research: A citation-based structural and network analysis

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  • Wakefield, Robin

Abstract

This study measures journal influence using the principles of knowledge capital and social networks. The structural index measure is used to evaluate knowledge capital flows in a network of 22 accounting research journals over the years 2000–2006. The influence measure is a function of both the quantity and quality of citations resulting in journal influence rankings that reflect each journal's contribution to the broad context of accounting research. Findings show that although some journals are highly cited, they may be less influential in the accounting research community. Publishing research of high value is one key to increasing the influence of a journal in the network. Furthermore, the analysis of a well-defined journal network provides a view of the distinct contribution of individual journals. The network analysis diagram provides a visual perspective of journal relationships, emphasizes the strength of relational ties and suggests that influential journals may take on different roles. The contribution of other disciplines to the top-five influential accounting research journals is also presented.

Suggested Citation

  • Wakefield, Robin, 2008. "Networks of accounting research: A citation-based structural and network analysis," The British Accounting Review, Elsevier, vol. 40(3), pages 228-244.
    • Handle: RePEc:eee:bracre:v:40:y:2008:i:3:p:228-244
    DOI: 10.1016/j.bar.2008.03.001
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    3. Bernard Raffournier & Alain Schatt, 2010. "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 161-190.
    4. Dengsheng Wu & Xiaoli Lu & Jianping Li & Jing Li, 2020. "Does the institutional diversity of editorial boards increase journal quality? The case economics field," Scientometrics, Springer;Akadémiai Kiadó, vol. 124(2), pages 1579-1597, August.
    5. Andrikopoulos, Andreas & Kostaris, Konstantinos, 2017. "Collaboration networks in accounting research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 1-9.
    6. S. Douglas Beets & Andrea S. Kelton & Bruce R. Lewis, 2015. "An assessment of accounting journal quality based on departmental lists," Scientometrics, Springer;Akadémiai Kiadó, vol. 102(1), pages 315-332, January.
    7. Martin E. Persson & Christopher J. Napier, 2018. "R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s," Abacus, Accounting Foundation, University of Sydney, vol. 54(1), pages 36-65, March.
    8. Wai Ching Poon & Gareth D. Leeves, 2017. "Is there gender gap unequivocally? Evidence from research output 1958–2008," Scientometrics, Springer;Akadémiai Kiadó, vol. 111(3), pages 1687-1701, June.
    9. So-Jin Yu & Jin-Sung Rha, 2021. "Research Trends in Accounting Fraud Using Network Analysis," Sustainability, MDPI, vol. 13(10), pages 1-26, May.
    10. Christian Lohmann & Marc Eulerich, 2017. "Publication trends and the network of publishing institutions in accounting: data on , 1926–2014," Accounting History Review, Taylor & Francis Journals, vol. 27(1), pages 1-25, January.
    11. Özgür Özmen Uysal, 2010. "Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007," Journal of Business Ethics, Springer, vol. 93(1), pages 137-160, April.
    12. Andreas Andrikopoulos & Michael Bekiaris & Konstantinos Kostaris, 2020. "Stars in a small world: social networks in auditing research," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(1), pages 625-643, January.
    13. Tucker, Basil P. & Parker, Lee D. & Merchant, Kenneth A., 2016. "With a little help from our friends: An empirical investigation of co-authoring in accounting research," The British Accounting Review, Elsevier, vol. 48(2), pages 185-205.
    14. Malsch, Bertrand & Tessier, Sophie, 2015. "Journal ranking effects on junior academics: Identity fragmentation and politicization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 84-98.
    15. Geert Van Campenhout & Tom Van Caneghem, 2010. "Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 837-855.
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    17. Gray, Rob & Perks, Bob, 2018. "Reflections on some of the formative years of the British Accounting Review: Thoughts of ducklings and swans," The British Accounting Review, Elsevier, vol. 50(6), pages 580-587.

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