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Attributes of articles impacting contemporary accounting literature

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  • LAWRENCE D. BROWN
  • JOHN C. GARDNER
  • MIKLOS A. VASARHELYI

Abstract

. This paper describes and analyzes four attribute dimensions that have impacted contemporary accounting literature (CAL) between 1976 and 1984, and develops a model that predicts attribute levels in 1985 and 1986. The attribute dimensions studied are: accounting area, research method, school of thought, and geographical focus. Publication counts and citation analyses are performed on a data set of 1,110 accounting articles. The results suggest that linear trends exist over time in the publication and citation measures of selected attributes of accounting papers; that new or emerging attribute areas are more likely to be influential than are papers published in established areas; and that it is easier to predict the relative influence of publications that will exhibit certain attributes than it is to predict the number of papers that will be published with these attributes. Résumé. Les auteurs décrivent et analysent quatre aspects de préoccupation qui ont eu des répercussions sur les publications contemporaines en comptabilité entre 1976 et 1984 et créent un modèle permettant de prévoir les niveaux de préoccupation des années 1985 et 1986. Les aspects de préoccupation faisant l'objet de l'étude sont les suivants: le domaine comptable, les méthodes de recherche, les écoles de pensée et l'optique géographique. Les auteurs precèdent au dénombrement des publications et à l'analyse des citations sur un corpus de 1110 articles comptables. Les résultats donnent à penser qu'il existe des tendances linéaires, dans le temps, dans les mesures des publications et des citations relatives à des préoccupations choisies dans les articles comptables; que les publications dans des domaines de préoccupation nouveaux ou en émergence sont plus susceptibles d'influencer que ne le sont les publications dans des domaines établis; et qu'il est plus facile de prédire l'influence relative des publications portant sur certaines préoccupations qu'il ne l'est de prédire le nombre de documents qui seront publiés relativement à ces préoccupations.

Suggested Citation

  • 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.
    • Handle: RePEc:wly:coacre:v:5:y:1989:i:2:p:793-815
    DOI: 10.1111/j.1911-3846.1989.tb00739.x
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    References listed on IDEAS

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    1. Mcrae, Tw, 1974. "Citational Analysis Of Accounting Information Network," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 80-92.
    2. Brown, L. D. & Gardner, J. C. & Vasarhelyi, M. A., 1987. "An analysis of the research contributions of accounting, organizations and society, 1976-1984," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 193-204, March.
    3. Brown, Ld & Gardner, Jc, 1985. "Using Citation Analysis To Assess The Impact Of Journals And Articles On Contemporary Accounting Research (Car)," Journal of Accounting Research, Wiley Blackwell, vol. 23(1), pages 84-109.
    4. Poovanalingam Murugesan & Michael J. Moravcsik, 1978. "Variation of the nature of citation measures with journals and scientific specialties," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 29(3), pages 141-147, May.
    5. Mark P. Carpenter & Francis Narin, 1973. "Clustering of scientific journals," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 24(6), pages 425-436, November.
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    Cited by:

    1. Chiu, Victoria & Liu, Qi & Vasarhelyi, Miklos A., 2014. "The development and intellectual structure of continuous auditing research," Journal of Accounting Literature, Elsevier, vol. 33(1), pages 37-57.
    2. Jayne Bisman & Weini Liao, 2009. "Making the mainstream," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 17(3), pages 180-197, September.
    3. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
    4. Chakraborty, Vasundhara & Chiu, Victoria & Vasarhelyi, Miklos, 2014. "Automatic classification of accounting literature," International Journal of Accounting Information Systems, Elsevier, vol. 15(2), pages 122-148.
    5. Vivien Beattie & Elizabeth Davie, 2006. "Theoretical studies of the historical development of the accounting discipline: A review and evidence," Accounting History Review, Taylor & Francis Journals, vol. 16(1), pages 1-25.
    6. 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.

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