A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis
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.
Volume (Year): 63 (2011)
Issue (Month): 1 (January)
|Contact details of provider:|| Postal: |
Phone: 0049 89 2180 2166
Fax: 0049 89 2180 6327
Web page: http://www.sbr-online.com
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:sbr:abstra:v:63:y:2011:i:1:p:2-33. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (sbr)
If references are entirely missing, you can add them using this form.