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 …

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 presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial …

The Accounting Review (TAR) is regarded as an eminent accounting journal on the advancement of accounting concepts and … dissemination of accounting knowledge (Williams, 1985). However, manuscripts published in TAR are beset with author acknowledgements …

prior benchmarking studies by evaluating a larger number of institutions (the top 200 worldwide accounting institutions …

statistical and methodological difficulties we encounter lead us to posit that the dearth of MA studies in accounting and auditing …

PurposeThis paper provides a structured literature review of blockchain in accounting. We identify current trends … in blockchain for accounting.FindingsBlockchain is not yet a mainstream accounting topic, and most of the current …. While blockchain will likely be disruptive to accounting and auditing, there will still be a need for these roles. With the …

US positivistic accounting research is increasingly perceived as having come to be the point of reference for …, we present the survey results retrieved from 293 doctoral students in accounting in 2009, a period of transition in which … academic journals. We find that at that time there was diversity with regard to both the set of accounting journals considered …

knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge … out this type of literary review in the field of accounting, and that there is sufficient fragmentation in the research …