We examine the structure of communications in accounting research by analyzing patterns of citations among authors who …-perpetuating in accounting due to a specific type of communication structure - 'tribalism.' We use a mathematical algorithm and other … accounting cluster exhibits some properties of a tribal structure because, while researchers in other clusters communicate toward …

situation characterising the performance of the Romania-based accounting academic. Several data sources and the impact of … metaphors describing the current state of the art of research and publication by Romania-based authors in accounting. A … continual circle of short-termism in scholarly accounting activities in Romania …

This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in …

outputs would have received the highest grades, especially in accounting where outputs from journals such as Critical … Perspectives on Accounting, which are highly rated in the ABS Guide, appear to have been downgraded by the RAE panel. The alleged … bias against accounting in the ABS Guide rests on a particular interpretation of citation impact factors for journals, and …

This paper is conducted for reviewing topics and methodologies employed in accounting publications. Data were collected … 2012 to 2016. The result found that interested topics in accounting are financial statements, financial information and … capital market, managerial accounting. The objects of publications are mainly from listed firms in Vietnam Stock Exchange. The …

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we … consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility … the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those …

. We identify accounting standards which are commonly associated with low compliance and discuss factors affecting …

metrics are based on current practices in bibliometrics and normalize citations by both field (accounting) and year of …We propose a new set of citation metrics for evaluating the relative impact of scholarly research in accounting. Our … publication. We show that our normalized citation metrics dominate other commonly used metrics in accounting when predicting the …

accounting literature to measure disclosure. The purpose is to help future researchers to identify exemplars and to select …

research published in 15 top accounting journals from 1996-2017. We begin with some brief institutional details about … accounting rules related to derivatives (and associated disclosure requirements) and studies that examine changes in these … that the accounting and disclosure rules play in such consequences. Finally, we discuss the importance of industry …