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A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis


  • Rolf Uwe Fülbier
  • Manuel Weller


We examine German financial accounting research between 1950 and 2005 by analyzing articles from leading academic journals. Our analysis documents increases in articles in academic journals, multi-authorship, pages, and references per article. Our citation analysis reveals major German characteristics, especially the dominance of German researchers and the significant role of books, practitioner journals and legalistic/jurisdictional sources. However, we find that since the 1990s, English language publications, English references per article, and the number of frequently cited non-German authors and non-German journals have increased. Moreover, publications in English language journals by German accounting researchers indicate the adoption of a more Anglo- American research and citation style. We also examine major journals and protagonists of German financial accounting research, especially authors and institutions.

Suggested Citation

  • Rolf Uwe Fülbier & Manuel Weller, 2011. "A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 63(1), pages 2-33, January.
  • Handle: RePEc:sbr:abstra:v:63:y:2011:i:1:p:2-33

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    Accounting History; Bibliometrics; Citation Analysis; German Financial Accounting Research; Germany; Publication Analysis; VHB;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N00 - Economic History - - General - - - General


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