Comparative Analysis of Scholarly Accounting Thought in the Past Four Decades

被引：0
|
作者：
Wang Yang [1 ]
Li Yan-xi [2 ]
Zheng Chun-yan [3 ]
机构：
[1] China Univ Min & Technol Beijing, Sch Management, Beijing 100083, Peoples R China
[2] Dalian Univ Technol, Sch Management, Dalian 116024, Peoples R China
[3] Post doctoral Workstat, Bank Beijing, Beijing 100080, Peoples R China
来源：
2012 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING | 2012年
基金：
中国国家自然科学基金;
关键词：
scholarly accounting thought; research methods; mode of reasoning; content of research;
D O I：
暂无
中图分类号：
C93 [管理学]; O22 [运筹学];
学科分类号：
070105 ; 12 ; 1201 ; 1202 ; 120202 ;
摘要：
The contemporary accounting research has developed substantially in the past four decades. We make a comparative analysis of research tools according to 3,508 accounting articles from 3 top accounting journals, such as contemporary Accounting Research, Journal of Accounting Research, and the Accounting Review. Based on this, we make a further study on content of accounting research in the recent period and reveal the most popular topics accounting research of this period. The results show that research tools are remarkably different between four decades. Especially in the recent decade, complex mathematical equations and multivariate statistical analyses are frequently adopted for acceptance for publication. And security prices or return, auditor behavior, forecasts, manager behavior, and information structures have been the most popular topics of the accounting research.
引用
收藏
页码：1378 / 1383
页数：6
相关论文
共 50 条
  • [1] Comparative analysis of scholarly accounting thought in the past four decades
    School of Management, China University of Mining and Technology, Beijing, 100083, China
    不详
    不详
    Int. Conf. Manage. Sci. Eng. - Annu. Conf. Proc., 2012, (1378-1383):
  • [2] Technology and psychotherapeutic interventions: Bibliometric analysis of the past four decades
    Zale, Arya
    Lasecke, Meagan
    Baeza-Hernandez, Katerina
    Testerman, Alanna
    Aghakhani, Shirin
    Munoz, Ricardo F.
    Bunge, Eduardo L.
    INTERNET INTERVENTIONS-THE APPLICATION OF INFORMATION TECHNOLOGY IN MENTAL AND BEHAVIOURAL HEALTH, 2021, 25
  • [3] Monopoly capitalism in the past four decades
    Sawyer, Malcolm
    CAMBRIDGE JOURNAL OF ECONOMICS, 2022, 46 (06) : 1225 - 1241
  • [4] Comparative analysis of various Evolutionary Algorithms: Past three decades
    Srikumar, A.
    Pande, Sagar Dhanraj
    EAI ENDORSED TRANSACTIONS ON SCALABLE INFORMATION SYSTEMS, 2024, 11 (04):
  • [5] The Rise of Radio Studies: Scholarly Books Over Four Decades
    Sterling, Christopher
    JOURNAL OF RADIO & AUDIO MEDIA, 2009, 16 (02) : 229 - 250
  • [6] Typhoon strength rising in the past four decades
    Pandey, Ravi Shankar
    Liou, Yuei-An
    WEATHER AND CLIMATE EXTREMES, 2022, 36
  • [7] Global trends analysis of the main vegetation types throughout the past four decades
    Faour, Ghaleb
    Mhawej, Mario
    Nasrallah, Ali
    APPLIED GEOGRAPHY, 2018, 97 : 184 - 195
  • [8] A review of inflation expectations and perceptions research in the past four decades: a bibliometric analysis
    Kapoor, Pooja
    Kar, Sujata
    INTERNATIONAL ECONOMICS AND ECONOMIC POLICY, 2023, 20 (02) : 279 - 302
  • [9] A review of inflation expectations and perceptions research in the past four decades: a bibliometric analysis
    Pooja Kapoor
    Sujata Kar
    International Economics and Economic Policy, 2023, 20 : 279 - 302
  • [10] Past, present, and future of carbon accounting: Insights from scholarly research
    Hazaea, Saddam A. A.
    Al-Matari, Ebrahim Mohammed
    Alosaimi, Mushari Hamdan
    Farhan, Najib H. S.
    Abubakar, Ahmed
    Zhu, Jinyu
    FRONTIERS IN ENERGY RESEARCH, 2023, 10
12345