IDEAS home Printed from https://ideas.repec.org/p/upf/upfgen/297.html
   My bibliography  Save this paper

A portrait of the Spanish accounting community

Author

Listed:

Abstract

This study presents a portrait of the Spanish academic accounting community in 1995, based upon a questionnaire circulated to Spanish accounting academics in 1995 and upon an analysis of authorship and citations in the main Spanish accounting journals. The approach to these analyses is grounded in similar studies which have been carried out in the United States, Spain and elsewhere. but the combination of techniques used in this study is particularly broad in range. The results of the study are used to describe a range of characteristics of Spanish accounting academics, for example, publications records and length of academic experience. The analysis of publications produces a ranking by institutional affiliation of the most significant contributors to current debates on accounting. Citation analysis is used to identify the range and extent of international influences upon the Spanish academic accounting community, and to provide an additional ranking by institutional affiliation of the most frequently cited sources A significant finding was that the nature and extent of international influence had changed very little over the ten year period since Spain entered the European Union and started to implement European Directives. Perceptions of journal quality were elicited by questionnaire. Forty five journals, Spanish and international are included in a list ranked for perceived importance as outlets for publication. and as sources of support for teaching and research. The results of this exercise show that Spanish journals were ranked low relative to journals published in the United Kingdom and United States. Finally the study examines the extent of purpose upon Spanish accounting academies to publish, by presenting results of a question about criteria for promotion, and also by examining and increasing tendency to publish co-authored work.

Suggested Citation

  • Oriol Amat & Catherine Gowthorpe & Soledad Moya & Ester Oliveras, 1998. "A portrait of the Spanish accounting community," Economics Working Papers 297, Department of Economics and Business, Universitat Pompeu Fabra.
  • Handle: RePEc:upf:upfgen:297
    as

    Download full text from publisher

    File URL: https://econ-papers.upf.edu/papers/297.pdf
    File Function: Whole Paper
    Download Restriction: no

    References listed on IDEAS

    as
    1. repec:bla:joares:v:12:y:1974:i:1:p:80-92 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Bernardo Batiz-Lazo & Rasol Eskandari & John Goddard, 2013. "Online publishing and citation success in the business and economic history of Spain, 1997-2011," Working Papers 13003, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).

    More about this item

    Keywords

    Accounting; academic community;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    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:upf:upfgen:297. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: http://www.econ.upf.edu/ .

    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 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.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.