Attributes of Articles Impacting Contemporary Accounting Literature

24 Pages Posted: 28 Apr 2008

See all articles by Lawrence D. Brown

Lawrence D. Brown

Temple University - Department of Accounting

John C. Gardner

University of New Orleans - Department of Accounting

Miklos A. Vasarhelyi

Rutgers Business School

Abstract

This paper describes and analyzes four attribute dimensions that have impacted contemporary accounting literature (CAL) between 1976 and 1984, and develops a model that predicts attribute levels in 1985 and 1986. The attribute dimensions studied are: accounting area, research method, school of thought, and geographical focus. Publication counts and citation analyses are performed on a data set of 1,110 accounting articles. The results suggest that linear trends exist over time in the publication and citation measures of selected attributes of accounting papers; that new or emerging attribute areas are more likely to be influential than are papers published in established areas; and that it is easier to predict the relative influence of publications that will exhibit certain attributes than it is to predict the number of papers that will be published with these attributes.

Suggested Citation

Brown, Lawrence D. and Gardner, John C. and Vasarhelyi, Miklos A., Attributes of Articles Impacting Contemporary Accounting Literature. Contemporary Accounting Research, Vol. 5, No. 2, 1989. Available at SSRN: https://ssrn.com/abstract=1121405

Lawrence D. Brown (Contact Author)

Temple University - Department of Accounting ( email )

Philadelphia, PA 19122
United States

John C. Gardner

University of New Orleans - Department of Accounting ( email )

112D Kirschman Hall
2000 Lakeshore Drive
New Orleans, LA 70148
United States

Miklos A. Vasarhelyi

Rutgers Business School ( email )

180 University Avenue
Ackerson Hall, Room 315
Newark, NJ 07102
United States
973-353-5002 (Phone)
973-353-1283 (Fax)

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