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Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004

Author

Listed:
  • Matthias Meyer

    (WHU - Otto Beisheim School of Management)

  • Utz Schäffer

    (WHU - Otto Beisheim School of Management)

  • Markus Gmür

    (European Business School)

Abstract

Zusammenfassung Dieser Beitrag untersucht den zeitlichen Wissenstransfer und die Struktur des Wissensaustauschs in der jüngeren Accounting-Forschung. Hierfür werden die von 1990 bis 2004 in den vier führenden Accounting-Journals veröffentlichten Beiträge mit Hilfe einer Zitations- und einer Kozitationsanalyse ausgewertet. Die Analysen basieren auf einer Grundgesamtheit von 1.814 Artikeln mit insgesamt 71.722 Quellen. Die Zitationsanalyse zeigt eine dynamische Diskussion nach dem naturwissenschaftlichen Modell des zeitlichen Wissenstransfers, bei dem vorrangig auf den unmittelbar vorangehenden Arbeiten aufgebaut wird („oblitération by incorporation“). Ergänzend identifiziert die Kozitationsanalyse klar abgrenzbare Cluster, die unter Verwendung des Klassifikationsansatzes von Brown (1996) bestimmten Forschungsrichtungen der Accounting-Forschung zugeordnet werden können. Über die Zeit ist eine zunehmende Vernetzung dieser Forschungsrichtungen zu beobachten, wobei die damit verbundene abnehmende Fragmentierung mit einer Reduktion der Vielfalt einhergeht. Insgesamt ist damit festzuhalten, dass der in den führenden Accounting-Zeitschriften beobachtbare Transfer und Austausch von Wissen immer mehr unter einem einheitlichen Dach stattfindet.

Suggested Citation

  • 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.
    • Handle: RePEc:spr:sjobre:v:60:y:2008:i:2:d:10.1007_bf03371732
    DOI: 10.1007/BF03371732
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    Keywords

    M41; M42;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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