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

  • Bernard Raffournier

    ()

    (hec - Université de Genève)

  • Alain Schatt

    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

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.

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Paper provided by HAL in its series Post-Print with number halshs-00525825.

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Date of creation: May 2008
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Publication status: Published - Presented, LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, 2008, France
Handle: RePEc:hal:journl:halshs-00525825
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00525825/en/
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