Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis

被引:18
|
作者
Baker, H. Kent [1 ]
Kumar, Satish [2 ,3 ]
Pandey, Nitesh [2 ]
Kraus, Sascha [4 ]
机构
[1] Amer Univ, Washington, DC 20016 USA
[2] Malaviya Natl Inst Technol, Jaipur, Rajasthan, India
[3] Swinburne Univ Technol, Hawthorn, Vic, Australia
[4] Free Univ Bozen Bolzano, Bolzano, Italy
关键词
bibliometric analysis; Contemporary Accounting Research; negative binomial regression; co-citations; citation drivers; review; CITATION ANALYSIS; EARNINGS; JOURNALS; QUALITY; IMPACT; ECONOMICS; DRIVERS; NUMBERS; AUDITS;
D O I
10.1111/1911-3846.12779
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This study critically evaluates research published by Contemporary Accounting Research (CAR) between 1984 and 2021 using bibliometric analysis. We examine the following: (i) CAR's publication quality and the factors associated with its citations and (ii) CAR's scope regarding research diversity, methods, authors geographical dispersion, and collaborative networks. The methodology permits observation of finer collaboration details and research patterns not apparent by simply categorizing the data. We use tools such as performance analysis, coauthorship analysis, bibliographic coupling, and regression analysis. The bibliometric analysis shows improvement in CAR's CiteScore and source-normalized impact per paper over time, consistent with publishing high-quality research. Our analysis reveals that authors' geographical affiliations, research subject areas, and research methods are not systematically associated with citations across our various subsamples. A notable exception is that research on audit topics generates more citations than studies examining financial accounting topics. Other factors significantly and positively associated with citations include article age, article length, number of authors, order of author names, and number of references. We also show that CAR has become more diverse regarding author affiliations, subject areas, and research methods than most leading accounting journals. Only Accounting, Organizations and Society emerges as more diverse, thereby serving as a benchmark for CAR in the future. CAR should consider focusing on high-interest areas to boost citations and tightening its acceptance criteria.
引用
收藏
页码:196 / 230
页数:35
相关论文
共 50 条
  • [1] Accounting Research: A Bibliometric Analysis
    Merigo, Jose M.
    Yang, Jian-Bo
    [J]. AUSTRALIAN ACCOUNTING REVIEW, 2017, 27 (01) : 71 - 100
  • [2] Ethnocentrism Consumer Research: A Bibliometric Analysis Overview Over 1984-2021
    Tahali, Sara
    Yildiz, Helene
    Kaswengi, Joseph
    [J]. BRAND, LABEL, AND PRODUCT INTELLIGENCE, 2022, : 91 - 113
  • [3] The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis
    H. Kent Baker
    Satish Kumar
    Nitesh Pandey
    Anup Srivastava
    [J]. Review of Accounting Studies, 2024, 29 : 1997 - 2029
  • [4] The Review of Accounting Studies at age 25: a retrospective using bibliometric analysis
    Baker, H. Kent
    Kumar, Satish
    Pandey, Nitesh
    Srivastava, Anup
    [J]. REVIEW OF ACCOUNTING STUDIES, 2024, 29 (02) : 1997 - 2029
  • [5] Social Indicators Research: A Retrospective Using Bibliometric Analysis
    Satish Kumar
    Filomena Maggino
    Raj V. Mahto
    Riya Sureka
    Leonardo Salvatore Alaimo
    Weng Marc Lim
    [J]. Social Indicators Research, 2022, 162 : 413 - 448
  • [6] Social Indicators Research: A Retrospective Using Bibliometric Analysis
    Kumar, Satish
    Maggino, Filomena
    Mahto, Raj, V
    Sureka, Riya
    Alaimo, Leonardo Salvatore
    Lim, Weng Marc
    [J]. SOCIAL INDICATORS RESEARCH, 2022, 162 (01) : 413 - 448
  • [7] A Bibliometric Analysis of Telephone Triage Research to 2021 Using VOSviewer
    Poots, Jill
    Morgan, Jim
    Curcuruto, Matteo
    [J]. BIOMED RESEARCH INTERNATIONAL, 2024, 2024
  • [8] Bibliometric analysis of cancer research outputs in Botswana between 2009 and 2021
    Koobotse, Moses O.
    Zachariah, Matshediso
    Senabye, Bonolo
    Gobe, Irene
    Kadimo, Khutsafalo
    Nthontho, Keneuoe C.
    Mokomane, Margaret
    Koto, Garesego
    Phuthego, Thato
    Lekgetho, Henry
    Ndlovu, Andrew
    Motswaledi, Modisa
    Mbwinja, Alfred
    Tawe, Leabaneng
    Ramatlho, Pleasure
    Paganotti, Giacomo M.
    Kyokunda, Lynnete
    Vuylsteke, Peter
    Grover, Surbhi
    Ramogola-Masire, Doreen
    Kasvosve, Ishmael
    [J]. JOURNAL OF CANCER POLICY, 2023, 35
  • [9] A BIBLIOMETRIC ANALYSIS ON URBANIZATION RESEARCH FROM 1984 TO 2013
    Pu, Bo
    Qiu, Yanjun
    [J]. OPEN HOUSE INTERNATIONAL, 2015, 40 (03) : 37 - 43
  • [10] A retrospective overview of the Journal of Public Budgeting, Accounting and Financial Management using bibliometric analysis
    Goksu, Gonca Gungor
    [J]. JOURNAL OF PUBLIC BUDGETING ACCOUNTING & FINANCIAL MANAGEMENT, 2023, : 264 - 295