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Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases

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  • Bernard Raffournier
  • Alain Schatt

Abstract

Recent research has revealed that most articles published in top US accounting journals come from institutions based in the USA or a small number of other English-speaking countries (Jones and Roberts, Journal of Business Finance and Accounting, 32(5/6), pp. 1107-1140, 2005). It has also been shown that the research paradigm favoured by US journals is financial economics, with the result that articles on accounting history or social and behavioural accounting are very scarce. European journals exhibit a more diverse content. Nevertheless, as shown by some studies, British authors are the main contributors to these journals. As a consequence, the assertion has been made that the published literature is not perfectly representative of the diversity of European accounting research. The aim of this study is to test the validity of this assertion by comparing the content of 18 major academic journals in accounting over five years (2000-2004) with the set of papers presented at the EAA congress in 2003, 2004 and 2005. The results give some support to the assertion that the diversity of European accounting research is imperfectly reflected in academic journals. They also are consistent with the idea that non-English-speaking scholars are at a competitive disadvantage in the race for publication in recognised periodicals.

Suggested Citation

  • 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.
  • Handle: RePEc:taf:euract:v:19:y:2010:i:1:p:161-190
    DOI: 10.1080/09638180902989368
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    References listed on IDEAS

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    1. Gérard Charreaux & Alain Schatt, 2005. "Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 11(2), pages 5-38.
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    7. Kam C. Chan & Carl R. Chen & Thomas L. Steiner, 2004. "Who Is Publishing? An Analysis of Finance Research Productivity in the European Region," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 31(3-4), pages 401-437.
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    Cited by:

    1. 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.
    2. Charles Piot & Alain Schatt, 2010. "La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français," Working Papers CREGO 1100606, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    3. Roberto Di Pietra & Rachele Baldi, 2014. "Importing and "refracting" accounting: traces in over a century of a long-lived italian accounting journal," CONTABILITA' E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2014(2), pages 79-106.
    4. Matthias Meyer & Rüdiger W. Waldkirch & Michael A. Zaggl, 2012. "Relative Performance Measurement of Researchers: The Impact of Data Source Selection," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 64(4), pages 308-330, October.
    5. Sébastien Soulez, 2011. "Les publications françaises en marketing depuis 20 ans : état des lieux et éléments de réflexion pour l’évaluation des enseignants-chercheurs," Cahiers du CEREFIGE 1115, CEREFIGE (Centre Europeen de Recherche en Economie Financiere et Gestion des Entreprises), Universite de Lorraine, revised 2011.
    6. Sébastien Soulez, 2011. "Les Publications Françaises En Marketing Depuis 20 Ans : Etat Des Lieux Et Éléments De Réflexion Pour L'Évaluation Des Enseignants-Chercheurs," Working Papers hal-01075286, HAL.

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    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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