TRACING THE DEVELOPMENT OF ACCOUNTING THOUGHT BY ANALYZING CONTENT, COMMUNICATION, AND QUALITY IN ACCOUNTING RESEARCH OVER TIME

Authors
Badua, Frank A. Previts, Gary John Vasarhelyi, Miklos A.
Citation
A. Badua, Frank et al., TRACING THE DEVELOPMENT OF ACCOUNTING THOUGHT BY ANALYZING CONTENT, COMMUNICATION, AND QUALITY IN ACCOUNTING RESEARCH OVER TIME, Accounting historians journal , 38(1), 2011, pp. 31-56
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
38
Issue
1
Year of publication
2011
Pages
31 - 56
Database
ACNP
SICI code
Abstract
This paper analyzes the longitudinal development of accounting thought by characterizing the content of accounting research over several decades (1963 to 2003). The paper also investigates the interaction among accounting scholars and examines the relationship of research quality, topical coverage, methodological tools, and citation behavior. Thus, this analysis describes how accounting research has evolved, both in its content and in the way it has been used and perceived by its adherent scholars.