Citation-Based Benchmarks and Individual Accounting Faculty Research Rankings by Topical Area and Methodology
| Autor: | David A. Wood, Scott L. Summers, Neal M. Snow, Garrison Lee Nuttall |
|---|---|
| Rok vydání: | 2017 |
| Předmět: |
Information Systems and Management
Computer science Accounting research Accounting Audit Management Information Systems Management of Technology and Innovation Benchmark (surveying) 0502 economics and business Sociology GeneralLiterature_REFERENCE(e.g. dictionaries encyclopedias glossaries) Publication 050208 finance business.industry 05 social sciences 050201 accounting Benchmarking Data availability Human-Computer Interaction Work (electrical) Accounting information system Citation business Software Information Systems |
| Zdroj: | Journal of Information Systems. 32:115-140 |
| ISSN: | 1558-7959 0888-7985 |
| DOI: | 10.2308/isys-51689 |
| Popis: | This paper provides citation rankings and benchmarking data for individual accounting researchers disaggregated by topic and methodological area and studies which factors increase citation totals. The data provides a unique contribution to accounting research by providing a current help for evaluating the citation counts of accounting researchers’ work and understanding the factors that increase citation totals. We gather citation data from Google Scholar for 7,113 articles published in respected accounting journals. We find that citation totals differ significantly based on accounting topic area (accounting information systems, audit, financial, managerial, tax, other) and methodology (analytical, archival, experimental, other), suggesting the need to separately benchmark these groups. We also find that authors that have a broad collaboration network, graduated from a school that started a journal, are topic specialists, or publish with topic specialists have higher numbers of citations. This data will benefit accounting researchers and those interested in evaluating them by providing objective information for identifying producers of highly cited research in the sub disciplines of accounting. |
| Databáze: | OpenAIRE |
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