A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis

Schmalenbach Business Review, Vol. 63, pp. 2-33, January 2011

32 Pages Posted: 5 Jul 2011

See all articles by Rolf Uwe Fuelbier

Rolf Uwe Fuelbier

University of Bayreuth

Manuel Weller

affiliation not provided to SSRN

Date Written: January 1, 2011

Abstract

We examine German financial accounting research between 1950 and 2005 by analyzing articles from leading academic journals. Our analysis documents increases in articles in academic journals, multi-authorship, pages, and references per article. Our citation analysis reveals major German characteristics, especially the dominance of German researchers and the significant role of books, practitioner journals and legalistic/jurisdictional sources. However, we find that since the 1990s, English language publications, English references per article, and the number of frequently cited non-German authors and non-German journals have increased. Moreover, publications in English language journals by German accounting researchers indicate the adoption of a more Anglo-American research and citation style. We also examine major journals and protagonists of German financial accounting research, especially authors and institutions.

Keywords: accounting history, bibliometrics, citation analysis, german financial accounting research, Germany, publication analysis, VHB

JEL Classification: M41, N00

Suggested Citation

Fuelbier, Rolf Uwe and Weller, Manuel, A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis (January 1, 2011). Schmalenbach Business Review, Vol. 63, pp. 2-33, January 2011. Available at SSRN: https://ssrn.com/abstract=1879135

Rolf Uwe Fuelbier (Contact Author)

University of Bayreuth ( email )

Universit├Ątsstra├če 30
Bayreuth, 95447
Germany
+49(0)921 554820 (Phone)
+49(0)921 554822 (Fax)

HOME PAGE: http://www.irl.uni-bayreuth.de

Manuel Weller

affiliation not provided to SSRN ( email )

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