Influential Accounting Articles, Individuals, Ph.D. Granting Institutions and Faculties: A Citational Analysis
32 Pages Posted: 9 Apr 2008 Last revised: 26 Mar 2014
Date Written: 1996
This study utilizes the Accounting Research Directory to identify influential articles and individuals. Influence is defined in terms of cites per year by five leading accounting journals. The top 100 articles are identified, and the 26 papers defined as classics am content analyzed to determine the contextual framework in which citation takes place. The 123 individuals whose body of work constitutes a classic (i.e. cited at least four times per year since year of publication) are identified, and these data are used to rank individuals, Ph.D. granting institutions and faculties.
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