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Qui Sont Les "Gatekeepers" De La Recherche En Comptabilité ?

Author

Listed:
  • Bernard Raffournier

    () (hec - UNIGE - Université de Genève)

  • Alain Schatt

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

Plusieurs auteurs ont avancé l'idée que la recherche en comptabilité serait dominée par une "élite" constituée d'individus provenant d'un petit nombre d'universités et qui contrôlerait la production scientifique en monopolisant les fonctions éditoriales au sein des principales revues académiques. Le but de ce papier est de tester cette assertion en examinant la composition des editorial boards de 35 revues de comptabilité. Les résultats révèlent un assez faible niveau de concentration, tant au niveau des individus que des universités d'appartenance, ce qui ne confirme pas l'hypothèse de l'existence d'une telle élite. Ils montrent en revanche l'extrême domination des États-Unis et du Royaume-Uni et, plus généralement, des pays anglophones au sein des editorial boards.

Suggested Citation

  • Bernard Raffournier & Alain Schatt, 2008. "Qui Sont Les "Gatekeepers" De La Recherche En Comptabilité ?," Post-Print halshs-00525825, HAL.
  • Handle: RePEc:hal:journl:halshs-00525825 Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00525825
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    References listed on IDEAS

    as
    1. Basu, Sudipta, 1997. "The conservatism principle and the asymmetric timeliness of earnings," Journal of Accounting and Economics, Elsevier, vol. 24(1), pages 3-37, December.
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