Measuring reseach outputs across borders-a comment

This papers starts from an article published by Chan et al. in Accounting and Business Research in 2006 on accounting research in Europe. It develops the idea that accounting research in Europe is much more diversified than it appears, is not limited to British academics output, and relies upon very diversified vectors (journals or books) across countries. The case of France and Germany are particularly highlighted. More generally, the addresses the question of research evaluation and its consequences on academic communities.