IDEAS home Printed from https://ideas.repec.org/a/eee/bracre/v40y2008i3p228-244.html
   My bibliography  Save this article

Networks of accounting research: A citation-based structural and network analysis

Author

Listed:
  • Wakefield, Robin

Abstract

This study measures journal influence using the principles of knowledge capital and social networks. The structural index measure is used to evaluate knowledge capital flows in a network of 22 accounting research journals over the years 2000–2006. The influence measure is a function of both the quantity and quality of citations resulting in journal influence rankings that reflect each journal's contribution to the broad context of accounting research. Findings show that although some journals are highly cited, they may be less influential in the accounting research community. Publishing research of high value is one key to increasing the influence of a journal in the network. Furthermore, the analysis of a well-defined journal network provides a view of the distinct contribution of individual journals. The network analysis diagram provides a visual perspective of journal relationships, emphasizes the strength of relational ties and suggests that influential journals may take on different roles. The contribution of other disciplines to the top-five influential accounting research journals is also presented.

Suggested Citation

  • Wakefield, Robin, 2008. "Networks of accounting research: A citation-based structural and network analysis," The British Accounting Review, Elsevier, vol. 40(3), pages 228-244.
    • Handle: RePEc:eee:bracre:v:40:y:2008:i:3:p:228-244
    DOI: 10.1016/j.bar.2008.03.001
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0890838908000395
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.bar.2008.03.001?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    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. Apostolos Ballas & Vasilis Theoharakis, 2003. "Exploring Diversity in Accounting through Faculty Journal Perceptions," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 619-644, December.
    2. Mcrae, Tw, 1974. "Citational Analysis Of Accounting Information Network," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 80-92.
    3. Michael D. Gordon, 1982. "Citation ranking versus subjective evaluation in the determination of journal hierachies in the social sciences," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 33(1), pages 55-57, January.
    4. Alan J. Richardson & John J. Williams, 1990. "Canadian academic accountants' productivity: A survey of 10 refereed publications, 1976–1989," Contemporary Accounting Research, John Wiley & Sons, vol. 7(1), pages 278-294, September.
    5. 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.
    6. Laband, David N & Piette, Michael J, 1994. "The Relative Impacts of Economics Journals: 1970-1990," Journal of Economic Literature, American Economic Association, vol. 32(2), pages 640-666, June.
    7. Ingemar Dierickx & Karel Cool, 1989. "Asset Stock Accumulation and Sustainability of Competitive Advantage," Management Science, INFORMS, vol. 35(12), pages 1504-1511, December.
    8. Beattie, Vivien, 2005. "Moving the financial accounting research front forward: the UK contribution," The British Accounting Review, Elsevier, vol. 37(1), pages 85-114.
    9. Unknown, 2005. "Forward," 2005 Conference: Slovenia in the EU - Challenges for Agriculture, Food Science and Rural Affairs, November 10-11, 2005, Moravske Toplice, Slovenia 183804, Slovenian Association of Agricultural Economists (DAES).
    10. Lawrence D. Brown & Ronald J. Huefner, 1994. "The Familiarity with and Perceived Quality of Accounting Journals: Views of Senior Accounting Faculty in Leading U.S. MBA Programs," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 223-250, June.
    11. Lowe, Alan & Locke, Joanne, 2005. "Perceptions of journal quality and research paradigm: results of a web-based survey of British accounting academics," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 81-98, January.
    12. Ingemar Dierickx & Karel Cool, 1989. "Asset Stock Accumulation and the Sustainability of Competitive Advantage: Reply," Management Science, INFORMS, vol. 35(12), pages 1514-1514, December.
    13. Leo Katz, 1953. "A new status index derived from sociometric analysis," Psychometrika, Springer;The Psychometric Society, vol. 18(1), pages 39-43, March.
    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. Tharapos, Meredith & Marriott, Neil, 2020. "Beauty is in the eye of the beholder: Research quality in accounting education," The British Accounting Review, Elsevier, vol. 52(5).
    2. Worrell, James & Wasko, Molly & Johnston, Allen, 2013. "Social network analysis in accounting information systems research," International Journal of Accounting Information Systems, Elsevier, vol. 14(2), pages 127-137.
    3. Bernard Raffournier & Alain Schatt, 2010. "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 161-190.
    4. Dengsheng Wu & Xiaoli Lu & Jianping Li & Jing Li, 2020. "Does the institutional diversity of editorial boards increase journal quality? The case economics field," Scientometrics, Springer;Akadémiai Kiadó, vol. 124(2), pages 1579-1597, August.
    5. Andrikopoulos, Andreas & Kostaris, Konstantinos, 2017. "Collaboration networks in accounting research," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 28(C), pages 1-9.
    6. S. Douglas Beets & Andrea S. Kelton & Bruce R. Lewis, 2015. "An assessment of accounting journal quality based on departmental lists," Scientometrics, Springer;Akadémiai Kiadó, vol. 102(1), pages 315-332, January.
    7. Martin E. Persson & Christopher J. Napier, 2018. "R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s," Abacus, Accounting Foundation, University of Sydney, vol. 54(1), pages 36-65, March.
    8. Wai Ching Poon & Gareth D. Leeves, 2017. "Is there gender gap unequivocally? Evidence from research output 1958–2008," Scientometrics, Springer;Akadémiai Kiadó, vol. 111(3), pages 1687-1701, June.
    9. So-Jin Yu & Jin-Sung Rha, 2021. "Research Trends in Accounting Fraud Using Network Analysis," Sustainability, MDPI, vol. 13(10), pages 1-26, May.
    10. Christian Lohmann & Marc Eulerich, 2017. "Publication trends and the network of publishing institutions in accounting: data on , 1926–2014," Accounting History Review, Taylor & Francis Journals, vol. 27(1), pages 1-25, January.
    11. 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.
    12. Andreas Andrikopoulos & Michael Bekiaris & Konstantinos Kostaris, 2020. "Stars in a small world: social networks in auditing research," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(1), pages 625-643, January.
    13. Tucker, Basil P. & Parker, Lee D. & Merchant, Kenneth A., 2016. "With a little help from our friends: An empirical investigation of co-authoring in accounting research," The British Accounting Review, Elsevier, vol. 48(2), pages 185-205.
    14. Malsch, Bertrand & Tessier, Sophie, 2015. "Journal ranking effects on junior academics: Identity fragmentation and politicization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 84-98.
    15. Geert Van Campenhout & Tom Van Caneghem, 2010. "Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review," European Accounting Review, Taylor & Francis Journals, vol. 19(4), pages 837-855.
    16. Rosenstreich, Daniela & Wooliscroft, Ben, 2009. "Measuring the impact of accounting journals using Google Scholar and the g-index," The British Accounting Review, Elsevier, vol. 41(4), pages 227-239.
    17. Gray, Rob & Perks, Bob, 2018. "Reflections on some of the formative years of the British Accounting Review: Thoughts of ducklings and swans," The British Accounting Review, Elsevier, vol. 50(6), pages 580-587.

    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. 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.
    2. Bonner, Sarah E. & Hesford, James W. & Van der Stede, Wim A. & Young, S. Mark, 2006. "The most influential journals in academic accounting," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 663-685, October.
    3. Kam C. Chan & Kartono Liano, 2009. "Threshold citation analysis of influential articles, journals, institutions and researchers in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 59-74, March.
    4. Brown, Rhoda & Jones, Michael, 2015. "Mapping and exploring the topography of contemporary financial accounting research," The British Accounting Review, Elsevier, vol. 47(3), pages 237-261.
    5. Tucker, Basil P. & Parker, Lee D. & Merchant, Kenneth A., 2016. "With a little help from our friends: An empirical investigation of co-authoring in accounting research," The British Accounting Review, Elsevier, vol. 48(2), pages 185-205.
    6. Christoph Endenich & Rouven Trapp, 2016. "Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 613-633, September.
    7. Vivien Beattie & Alan Goodacre, 2006. "A new method for ranking academic journals in accounting and finance," Accounting and Business Research, Taylor & Francis Journals, vol. 36(2), pages 65-91.
    8. 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.
    9. Bernard Raffournier & Alain Schatt, 2010. "Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases," European Accounting Review, Taylor & Francis Journals, vol. 19(1), pages 161-190.
    10. Groot, Tom & Garcia-Valderrama, Teresa, 2006. "Research quality and efficiency: An analysis of assessments and management issues in Dutch economics and business research programs," Research Policy, Elsevier, vol. 35(9), pages 1362-1376, November.
    11. Wade D. Cook & Tal Raviv & Alan J. Richardson, 2010. "Aggregating Incomplete Lists of Journal Rankings: An Application to Academic Accounting Journals," Accounting Perspectives, John Wiley & Sons, vol. 9(3), pages 217-235, September.
    12. Williams, Paul F. & Jenkins, J. Gregory & Ingraham, Laura, 2006. "The winnowing away of behavioral accounting research in the US: The process for anointing academic elites," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 783-818, November.
    13. Baumgartner, H. & Pieters, R., 2000. "The Influence of Marketing Journals : A Citation Analysis of the Discipline and its Sub-areas," Other publications TiSEM 616da55c-55fe-4ca4-88c0-2, Tilburg University, School of Economics and Management.
    14. Apostolos Ballas & Vasilis Theoharakis, 2003. "Exploring Diversity in Accounting through Faculty Journal Perceptions," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 619-644, December.
    15. Jones, M. J. & Brinn, T. & Pendlebury, M., 1996. "Journal evaluation methodologies: A balanced response," Omega, Elsevier, vol. 24(5), pages 607-612, October.
    16. Johannessen, Jon-Arild & Olsen, Bjørn, 2010. "The future of value creation and innovations: Aspects of a theory of value creation and innovation in a global knowledge economy," International Journal of Information Management, Elsevier, vol. 30(6), pages 502-511.
    17. Baumgartner, H. & Pieters, R., 2000. "The Influence of Marketing Journals : A Citation Analysis of the Discipline and its Sub-areas," Discussion Paper 2000-123, Tilburg University, Center for Economic Research.
    18. Claudio Romano & Janek Ratnatunga, 1996. "A Citation Analysis of the Impact of Journals on Contemporary Small Enterprise Research," Entrepreneurship Theory and Practice, , vol. 20(3), pages 7-21, April.
    19. Wai Ching Poon & Gareth D. Leeves, 2017. "Is there gender gap unequivocally? Evidence from research output 1958–2008," Scientometrics, Springer;Akadémiai Kiadó, vol. 111(3), pages 1687-1701, June.
    20. Lowe, Alan & Locke, Joanne, 2006. "Constructing an ‘efficient frontier’ of accounting journal quality," The British Accounting Review, Elsevier, vol. 38(3), pages 321-341.

    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:bracre:v:40:y:2008:i:3:p:228-244. 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: https://www.journals.elsevier.com/the-british-accounting-review .

    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.