IDEAS home Printed from https://ideas.repec.org/a/spr/sjobre/v71y2019i1d10.1007_s41471-018-0060-6.html
   My bibliography  Save this article

Zur Internationalisierung der Rechnungswesenforschung im deutschen Sprachraum – eine Analyse von AAA- und EAA-Jahreskonferenzen 1998–2015
[On the Internationalization of Accounting Research in the German-speaking World—an Analysis of AAA and EAA Annual Meetings 1998–2015]

Author

Listed:
  • David J. Rapp

    (Universität des Saarlandes)

  • Michael Olbrich

    (Universität des Saarlandes)

  • Florian Follert

    (Universität des Saarlandes)

Abstract

Zusammenfassung Während sich in der Literatur zahlreiche Beiträge zur Internationalisierung der Rechnungsweseninhalte finden, bleibt die Internationalisierung der zugehörigen Forschung weitgehend unberücksichtigt. Der Beitrag möchte dieser Forschungslücke begegnen und untersucht daher, welchen Weg die Rechnungswesenforschung im deutschsprachigen Raum in Zeiten immer bedeutender werdender Internationalität beschreitet. Untersuchungsgegenstände sind die AAA- und EAA-Jahreskonferenzen im Zeitraum 1998–2015, für welche alle Vorträge der „concurrent sessions“ mit Beteiligung von (Ko‑)Autoren von Hochschulen aus dem deutschen Sprachraum ausgewertet wurden. Es zeigt sich, dass die intuitiv aufgestellte These eines Internationalisierungsprozesses nicht durchweg standhält. Zwar ist auf Ebene der Forschungsinhalte und der Forschungsmethoden eine Internationalisierung zu beobachten; die Präsenz von Wissenschaftlern aus dem deutschen Sprachraum steigt zudem im Zeitablauf deutlich an. Auf Ebene der Forschungsteams kann hingegen keine Internationalisierung konstatiert werden: Forscher aus dem deutschen Sprachraum präsentieren ihre Beiträge zwar zunehmend international, tendieren dabei jedoch weiterhin zu Kooperationen innerhalb des eigenen Sprachraums. Darüber hinaus präsentiert der Beitrag Erkenntnisse zu thematischen und methodischen Schwerpunkten und zur Autorenstruktur der vorgetragenen Arbeiten.

Suggested Citation

  • David J. Rapp & Michael Olbrich & Florian Follert, 2019. "Zur Internationalisierung der Rechnungswesenforschung im deutschen Sprachraum – eine Analyse von AAA- und EAA-Jahreskonferenzen 1998–2015 [On the Internationalization of Accounting Research in the ," Schmalenbach Journal of Business Research, Springer, vol. 71(1), pages 79-105, March.
    • Handle: RePEc:spr:sjobre:v:71:y:2019:i:1:d:10.1007_s41471-018-0060-6
    DOI: 10.1007/s41471-018-0060-6
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s41471-018-0060-6
    File Function: Abstract
    Download Restriction: no
    File URL: https://libkey.io/10.1007/s41471-018-0060-6?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
    ---><---

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    3. Michael John Jones & Roydon Roberts, 2005. "International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5‐6), pages 1107-1140, June.
    4. Hans-Ulrich Kupper & Richard Mattessich, 2005. "Twentieth century accounting research in the German language area," Accounting History Review, Taylor & Francis Journals, vol. 15(3), pages 345-410.
    5. Reinartz, Sebastian J. & Urban, Daniel, 2017. "Finance conference quality and publication success: A conference ranking," Journal of Empirical Finance, Elsevier, vol. 42(C), pages 155-174.
    6. Marina Fiedler & Isabell Welpe, 2008. "“If you don’t know what port you are sailing to, no wind is favorable” Appointment Preferences of Management Professors," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 60(1), pages 4-31, January.
    7. Susan Washburn Taylor & Blakely Fox Fender & Kimberly Gladden Burke, 2006. "Unraveling the Academic Productivity of Economists: The Opportunity Costs of Teaching and Service," Southern Economic Journal, John Wiley & Sons, vol. 72(4), pages 846-859, April.
    8. 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.
    9. Adam Ayaita & Kerstin Pull & Uschi Backes-Gellner, 2019. "You get what you ‘pay’ for: academic attention, career incentives and changes in publication portfolios of business and economics researchers," Journal of Business Economics, Springer, vol. 89(3), pages 273-290, April.
    10. Salvador Carmona, 2002. "History matters: lessons from twenty-five years of the European Accounting Association," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 9-32.
    11. Susan Washburn Taylor & Blakely Fox Fender & Kimberly Gladden Burke, 2006. "Unraveling the Academic Productivity of Economists: The Opportunity Costs of Teaching and Service," Southern Economic Journal, John Wiley & Sons, vol. 72(4), pages 846-859, April.
    12. M. Carl Drott, 1995. "Reexamining the role of conference papers in scholarly communication," Journal of the American Society for Information Science, Association for Information Science & Technology, vol. 46(4), pages 299-305, May.
    13. Bammer, Gabriele, 2008. "Enhancing research collaborations: Three key management challenges," Research Policy, Elsevier, vol. 37(5), pages 875-887, June.
    14. Cathérine Grisar & Matthias Meyer, 2016. "Use of simulation in controlling research: a systematic literature review for German-speaking countries," Management Review Quarterly, Springer, vol. 66(2), pages 117-157, April.
    15. Michael John Jones & Roydon Roberts, 2005. "International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5-6), pages 1107-1140.
    16. Lukka, Kari & Kasanen, Eero, 1996. "Is accounting a global or a local discipline? evidence from major research journals," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 755-773.
    17. Gassen, Joachim, 2014. "Causal inference in empirical archival financial accounting research," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 535-544.
    Full references (including those not matched with items on IDEAS)

    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. Alan Goodacre & Clive Gaunt & Darren Henry, 2021. "Publication records of Australian accounting and finance faculty promoted to full professor, set within an international context," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 61(2), pages 3089-3133, June.
    2. Dellaportas, Steven & Xu, Lina & Yang, Zhiqiang, 2022. "The level of cross-disciplinarity in cross-disciplinary accounting research: analysis and suggestions for improvement," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    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. 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. 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. 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. Meyer, Matthias & Waldkirch, Rüdiger W. & Duscher, Irina & Just, Alexander, 2018. "Drivers of citations: An analysis of publications in “top” accounting journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 24-46.
    8. Lina Xu & Steven Dellaportas & Jin Wang, 2022. "A study of interdisciplinary accounting research: analysing the diversity of cited references," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(2), pages 2131-2162, June.
    9. Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
    10. Maria-Victoria Uribe-Bohorquez & Juan-Camilo Rivera-Ordóñez & Isabel-María García-Sánchez, 2023. "Gender disparities in accounting academia: analysis from the lens of publications," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(7), pages 3827-3865, July.
    11. Casanueva, Cristóbal & Larrinaga, Carlos, 2013. "The (uncertain) invisible college of Spanish accounting scholars," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(1), pages 19-31.
    12. Mario Fernandes & Andreas Walter, 2023. "The times they are a-changin’: profiling newly tenured business economics professors in Germany over the past thirty years," Journal of Business Economics, Springer, vol. 93(5), pages 929-971, July.
    13. Hsieh, Pao-Nuan & Chang, Pao-Long, 2009. "An assessment of world-wide research productivity in production and operations management," International Journal of Production Economics, Elsevier, vol. 120(2), pages 540-551, August.
    14. Bäker, Agnes, 2015. "Non-tenured post-doctoral researchers’ job mobility and research output: An analysis of the role of research discipline, department size, and coauthors," Research Policy, Elsevier, vol. 44(3), pages 634-650.
    15. Lyudmyla Shkulipa, 2021. "Evaluation of accounting journals by coverage of accounting topics in 2018–2019," Scientometrics, Springer;Akadémiai Kiadó, vol. 126(9), pages 7251-7327, September.
    16. Anne Boring, 2015. "Gender Biases in student evaluations of teachers," Documents de Travail de l'OFCE 2015-13, Observatoire Francais des Conjonctures Economiques (OFCE).
    17. Jenny Bourne & Nathan Grawe & Nathan D. Grawe & Michael Hemesath & Maya Jensen, 2022. "Scholarly Activity among Economists at Liberal Arts Colleges: A Life Cycle Analysis," Working Papers 2022-01, Carleton College, Department of Economics.
    18. Dixon, Keith, 2013. "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper 51100, University Library of Munich, Germany.
    19. Marit Terese Balstad & Terje Berg, 2020. "A long-term bibliometric analysis of journals influencing management accounting and control research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 357-380, February.
    20. Sascha B. Herr & Peter Lorson & Jochen Pilhofer, 2022. "Alternative Performance Measures: A Structured Literature Review of Research in Academic and Professional Journals," Schmalenbach Journal of Business Research, Springer, vol. 74(3), pages 389-451, September.

    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:spr:sjobre:v:71:y:2019:i:1:d:10.1007_s41471-018-0060-6. 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: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    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.