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Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases

  • Bernard Raffournier

    ()

    (HEC University of Geneva)

  • Alain Schatt

    ()

    (Université de Bourgogne)

Recent research has revealed that most articles published in top US accounting journals come from institutions based in the US or a small number of other English-speaking countries (Jones and Roberts, 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 eighteen 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 recognized periodicals.

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Paper provided by Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations in its series Working Papers CREGO with number 1090301.

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Length: 46 pages
Date of creation: Mar 2009
Date of revision:
Publication status: forthcoming in European Accounting Review
Handle: RePEc:dij:wpfarg:1090301
Contact details of provider: Postal: 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France

Order Information: Postal: Angèle Renaud, CREGO, 2 Bd Gabriel, BP 26611, 21066 Dijon Cedex, France
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  1. Gérard Charreaux & Alain Schatt, 2005. "Les Publications Francaises En Comptabilite Et Controle De Gestion Sur La Periode 1994-2003 : Un Etat Des Lieux," Post-Print halshs-00581144, HAL.
  2. Lowe, Alan & Locke, Joanne, 2005. "Perceptions of journal quality and research paradigm: results of a web-based survey of British accounting academics," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 81-98, January.
  3. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
  4. 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.
  5. 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.
  6. Brown, Lawrence D., 1996. "Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 723-754.
  7. Glenn Ellison, 2000. "Evolving Standards for Academic Publishing: A q-r Theory," NBER Working Papers 7805, National Bureau of Economic Research, Inc.
  8. Glenn Ellison, 2000. "The Slowdown of the Economics Publishing Process," NBER Working Papers 7804, National Bureau of Economic Research, Inc.
  9. Bonner, Sarah E. & Hesford, James W. & Van der Stede, Wim A. & Young, S. Mark, 2006. "The most influential journals in academic accounting," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 663-685, October.
  10. 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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