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A Profile of Contemporary Accounting Research: Fall 1984—Spring 1994

Author

Listed:
  • CARLA CARNAGHAN
  • JANE FLOWER†GYEPESI
  • MICHAEL GIBBINS

Abstract

. During the first 10 years of Contemporary Accounting Research (CAR), Fail 1984 through Spring 1994, 313 articles and discussions were published. The main research methods reported in these articles were empirical data analysis, analytical modeling, and behavioral experimentation. The main topic areas were financial accounting, managerial accounting, and auditing. CAR considers for publication any papers of interest to the Canadian accounting research community, so this mix of methods and topics is not surprising and reflects the mix of papers submitted to CAR over the years. The articles and discussions in CAR represented 523 listed authors. A number of authors have appeared more than once, with the result that, over the 10 years, 358 different authors from 142 institutions have contributed to CAR. The great majority of the authors were university professors; at the time of authorship, slightly more authors were assistant than full or associate professors. Eighty†eight percent of the authors were male, but the percentage of female authors has steadily increased. CAR serves the Canadian accounting research community through the array of articles and discussions it publishes. Additional aspects of its Canadian service are the facts that 26 percent of the authors of the articles and discussions were resident at Canadian institutions, 17 percent of the articles dealt explicitly with a Canadian accounting issue or used Canadian data, and French abstracts of all articles plus articles completely in French represent 9 percent of the total pages of articles. As of June 1994, 696 members of the Canadian Academic Accounting Association and subscribers to CAR, as well as 286 institution libraries received the journal, representing 408 institutions. The majority of the individual member/subscribers were resident in Canada; the majority of the institutions were outside Canada. Résumé. Au cours de ses dix premières années d'existence, de l'automne 1984 au printemps 1994, Recherche comptable contemporaine (CAR) a publié 313 articles et analyses critiques. Les principales méthodes de recherche utilisées par les auteurs sont l'analyse de données empiriques, l'élaboration de modèles d'analyse et l'expérimentation comportementale, et les principaux sujets abordés relèvent de la finance, de la comptabilité, de la comptabilité de management et de la vérification. CAR s'intéresse à tout texte présentant un intérêt pour la communauté canadienne des chercheurs en comptabilité, de sorte que cette diversité de méthodes et de sujets n'est pas étonnante et reflète la variété des articles soumis à la revue au cours des années. Les articles et les analyses critiques publiés par CAR sont l'œuvre de 523 auteurs répertoriés. Bon nombre d'entre eux ont contribué à la revue à plusieurs reprises, si bien qu'en 10 ans, 358 auteurs différents provenant de 142 établissements ont collaboré à la revue. La grande majorité des auteurs sont des professeurs d'université; au moment de leur collaboration, les auteurs étaient un peu plus fréquemment professeurs adjoints que professeurs titulaires ou professeurs agrégés. De ces auteurs, 88 pour cent sont des hommes, le pourcentage d'auteurs féminins ayant cependant augmenté régulièrement. CAR s'adresse à la communauté canadienne des chercheurs en comptabilité en offrant à ses lecteurs un vaste éventail d'articles et d'analyses critiques. Mais elle offre à ses lecteurs canadiens des services qui se distinguent à d'autres égards: 26 pour cent des auteurs des articles et des analyses critiques résidaient, au moment de leur collaboration, dans des établissements canadiens, 17 pour cent des articles portent explicitement sur des questions comptables d'intérêt canadien ou font usage de données canadiennes, et les résumés français de tous les articles ainsi que les articles qui sont publiés intégralement en français représentent 9 pour cent du total des pages consacrées aux articles. Au mois de juin 1994, 696 membres de l'Association Canadienne des Professeurs de Comptabilité et d'abonnés à la revue CAR, représentant 408 établissements, ainsi que 286 bibliothèques d'établissements d'enseignement ou d'entreprises, recevaient la revue. La majorité des membres et abonnés à titre personnel résidaient au Canada, et la majorité des établissements étaient étrangers.

Suggested Citation

  • Carla Carnaghan & Jane Flower†Gyepesi & Michael Gibbins, 1994. "A Profile of Contemporary Accounting Research: Fall 1984—Spring 1994," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 251-270, June.
  • Handle: RePEc:wly:coacre:v:11:y:1994:i:1:p:251-270
    DOI: 10.1111/j.1911-3846.1994.tb00443.x
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    References listed on IDEAS

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    1. Haim Falk, 1989. "Contemporary Accounting Research: The first five years," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 816-826, March.
    2. Lawrence D. Brown & John C. Gardner & Miklos A. Vasarhelyi, 1989. "Attributes of articles impacting contemporary accounting literature," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 793-815, March.
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