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
Date Written: January 1, 2011
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
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