IDEAS home Printed from https://ideas.repec.org/a/eee/accoun/v36y2001i2p223-249.html
   My bibliography  Save this article

The intellectual structure of international accounting in the early 1990s

Author

Listed:
  • Locke, Joanne
  • Perera, Hector

Abstract

No abstract is available for this item.

Suggested Citation

  • Locke, Joanne & Perera, Hector, 2001. "The intellectual structure of international accounting in the early 1990s," The International Journal of Accounting, Elsevier, vol. 36(2), pages 223-249, May.
    • Handle: RePEc:eee:accoun:v:36:y:2001:i:2:p:223-249
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0020-7063(01)00095-4
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Prather-Kinsey, Jenice & Rueschhoff, Norlin, 1999. "An analysis of the authorship of international accounting research in U.S. journals and AOS: 1980 through 1996," The International Journal of Accounting, Elsevier, vol. 34(2), pages 261-282, June.
    2. Stu Westin & Matthew Roy & Chai K. Kim, 1994. "Cross-Fertilization of Knowledge: The Case of MIS and its Reference Disciplines," Information Resources Management Journal (IRMJ), IGI Global, vol. 7(2), pages 24-34, April.
    3. Mcrae, Tw, 1974. "Citational Analysis Of Accounting Information Network," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 80-92.
    4. Nobes, Cw, 1981. "An Empirical-Analysis Of International Accounting Principles - A Comment," Journal of Accounting Research, Wiley Blackwell, vol. 19(1), pages 268-270.
    5. Beaver, Wh, 1968. "Information Content Of Annual Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 67-92.
    6. Ball, R & Brown, P, 1968. "Empirical Evaluation Of Accounting Income Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 159-178.
    7. 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.
    8. Gustafson, David P & Kuehl, Charles R, 1974. "Citation Age Distributions for Three Areas of Business," The Journal of Business, University of Chicago Press, vol. 47(3), pages 440-447, July.
    9. Katherine W. McCain, 1991. "Mapping economics through the journal literature: An experiment in journal cocitation analysis," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 42(4), pages 290-296, May.
    10. Manicas, Peter, 1993. "Accounting as a human science," Accounting, Organizations and Society, Elsevier, vol. 18(2-3), pages 147-161, April.
    11. Barrett, Me, 1976. "Financial-Reporting Practices - Disclosure And Comprehensiveness In An International Setting," Journal of Accounting Research, Wiley Blackwell, vol. 14(1), pages 10-26.
    12. Katherine W. McCain, 1986. "Cocited author mapping as a valid representation of intellectual structure," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 37(3), pages 111-122, May.
    13. Bricker, R, 1989. "An Empirical-Investigation Of The Structure Of Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 246-262.
    14. Needles, Belverd Jr., 1997. "International accounting research: An analysis of thirty-two years from the international journal of accounting," The International Journal of Accounting, Elsevier, vol. 32(2), pages 203-235.
    15. Frank, Wg, 1979. "Empirical-Analysis Of International Accounting Principles," Journal of Accounting Research, Wiley Blackwell, vol. 17(2), pages 593-605.
    16. Alan E. Bayer & John C. Smart & Gerald W. McLaughlin, 1990. "Mapping intellectual structure of a scientific subfield through author cocitations," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 41(6), pages 444-452, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Aurora A. C. Teixeira, 2011. "Mapping the (in)visible college(s) in the field of entrepreneurship," Scientometrics, Springer;Akadémiai Kiadó, vol. 89(1), pages 1-36, October.
    2. Silvia Blasi & Silvia Rita Sedita, 2022. "Mapping the emergence of a new organisational form: An exploration of the intellectual structure of the B Corp research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 29(1), pages 107-123, January.
    3. Matthias Meyer & Utz Schäffer & Markus Gmür, 2008. "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 153-181, March.
    4. Acedo, Francisco José & Casillas, José Carlos, 2005. "Current paradigms in the international management field: An author co-citation analysis," International Business Review, Elsevier, vol. 14(5), pages 619-639, October.
    5. Silvia Blasi & Silvia Rita Sedita, 2019. "Mapping the emergence of a new research field: an exploration of the intellectual structure of the B Corp research," "Marco Fanno" Working Papers 0236, Dipartimento di Scienze Economiche "Marco Fanno".
    6. Marianna Mauro & Monica Giancotti & Giovanna Talarico, 2017. "Mapping the field: A bibliometric analysis of accountability literature in healthcare," MECOSAN, FrancoAngeli Editore, vol. 2017(101), pages 7-30.
    7. Francesco Paolo Appio & Fabrizio Cesaroni & Alberto Minin, 2014. "Visualizing the structure and bridges of the intellectual property management and strategy literature: a document co-citation analysis," Scientometrics, Springer;Akadémiai Kiadó, vol. 101(1), pages 623-661, October.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. 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.
    2. 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.
    3. Matthias Meyer & Utz Schäffer & Markus Gmür, 2008. "Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 153-181, March.
    4. Geert Campenhout & Tom Caneghem & Steve Uytbergen, 2008. "A comparison of overall and sub-area journal influence: The case of the accounting literature," Scientometrics, Springer;Akadémiai Kiadó, vol. 77(1), pages 61-90, October.
    5. Fargher, Neil & Wee, Marvin, 2019. "The impact of Ball and Brown (1968) on generations of research," Pacific-Basin Finance Journal, Elsevier, vol. 54(C), pages 55-72.
    6. repec:mth:ijafr8:v:8:y:2018:i:3:p:1-28 is not listed on IDEAS
    7. Beaver, William H. & McNichols, Maureen F. & Wang, Zach Z., 2020. "Increased market response to earnings announcements in the 21st century: An Empirical Investigation," Journal of Accounting and Economics, Elsevier, vol. 69(1).
    8. Monica Martinez-Blasco & Vanessa Serrano & Francesc Prior & Jordi Cuadros, 2023. "Analysis of an event study using the Fama–French five-factor model: teaching approaches including spreadsheets and the R programming language," Financial Innovation, Springer;Southwestern University of Finance and Economics, vol. 9(1), pages 1-34, December.
    9. DuCharme, Larry L. & Malatesta, Paul H. & Sefcik, Stephan E., 2004. "Earnings management, stock issues, and shareholder lawsuits," Journal of Financial Economics, Elsevier, vol. 71(1), pages 27-49, January.
    10. Huang, Meng & Marsden, Alastair & Poskitt, Russell, 2009. "The impact of disclosure reform on the NZX's financial information environment," Pacific-Basin Finance Journal, Elsevier, vol. 17(4), pages 460-478, September.
    11. Rolf Uwe Fülbier & Thorsten Sellhorn, 2023. "Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society," Journal of Business Economics, Springer, vol. 93(6), pages 1089-1124, August.
    12. Jones, M. J. & Brinn, T. & Pendlebury, M., 1996. "Judging the quality of research in business schools: A comment from accounting," Omega, Elsevier, vol. 24(5), pages 597-602, October.
    13. Alex Dontoh & Gordon Richardson, 1988. "On interim information and the information content of firm earnings: A state variable approach," Contemporary Accounting Research, John Wiley & Sons, vol. 4(2), pages 450-469, March.
    14. Lof, Matthijs & van Bommel, Jos, 2023. "Asymmetric information and the distribution of trading volume," Journal of Corporate Finance, Elsevier, vol. 82(C).
    15. Kajüter, Peter & Klassmann, Florian & Nienhaus, Martin, 2016. "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?," The International Journal of Accounting, Elsevier, vol. 51(1), pages 23-50.
    16. Francois Lantin & Pierre Roy, 2007. "L'impact de la notation financière sur les stratégies de croissance externe," Post-Print halshs-00692570, HAL.
    17. Tae Choi & Jinchul Jung, 2008. "Ethical Commitment, Financial Performance, and Valuation: An Empirical Investigation of Korean Companies," Journal of Business Ethics, Springer, vol. 81(2), pages 447-463, August.
    18. Hanauer, Matthias X. & Lesnevski, Pavel & Smajlbegovic, Esad, 2023. "Surprise in short interest," Journal of Financial Markets, Elsevier, vol. 65(C).
    19. Stephen Taylor & Alex Tong, 2020. "How efficient is the market for Australian firms’ earnings information?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(4), pages 4225-4255, December.
    20. Kabir, Rezaul & Vermaelen, Theo, 1996. "Insider trading restrictions and the stock market: Evidence from the Amsterdam Stock Exchange," European Economic Review, Elsevier, vol. 40(8), pages 1591-1603, November.
    21. G.P. Kourtis & L.P. Κourtis & M.P. Kourtis & P. Curtis, 2017. "Fundamental Analysis, Stock Returns and High B/M Companies," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 3-18.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:accoun:v:36:y:2001:i:2:p:223-249. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/620179 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.