Is It a Home Run? Measuring Relative Citation Rates in Accounting Research

50 Pages Posted: 26 Jul 2015 Last revised: 10 May 2019

See all articles by Patricia M. Dechow

Patricia M. Dechow

University of Southern California - Leventhal School of Accounting; University of California, Berkeley - Accounting Group

Richard G. Sloan

University of Southern California - Leventhal School of Accounting

Jean Zeng

University of California, Berkeley - Haas School of Business

Date Written: April 29, 2019

Abstract

We propose a new set of citation metrics for evaluating the relative impact of scholarly research in accounting. Our metrics are based on current practices in bibliometrics and normalize citations by both field (accounting) and year of publication. We show that our normalized citation metrics dominate other commonly used metrics in accounting when predicting the long-term citation impact of recently published research. We conduct our analysis using citations from the Social Science Citation Index for the top six general interest accounting journals. More generally, our metrics can be readily constructed using any citation database and for any subfield of accounting. The metrics simply require the total citation counts for a benchmark set of papers published in the same calendar year. The use of these metrics should enable more informed performance evaluations of junior accounting researchers.

Keywords: accounting research, research impact, citation metrics

JEL Classification: M40, M49

Suggested Citation

Dechow, Patricia M. and Sloan, Richard G. and Zeng, Jean, Is It a Home Run? Measuring Relative Citation Rates in Accounting Research (April 29, 2019). Available at SSRN: https://ssrn.com/abstract=2635700 or http://dx.doi.org/10.2139/ssrn.2635700

Patricia M. Dechow

University of Southern California - Leventhal School of Accounting ( email )

Los Angeles, CA 90089-0441
United States

University of California, Berkeley - Accounting Group ( email )

Haas School of Business
Berkeley, CA 94720
United States

Richard G. Sloan (Contact Author)

University of Southern California - Leventhal School of Accounting ( email )

Los Angeles, CA 90089-0441
United States

Jean Zeng

University of California, Berkeley - Haas School of Business ( email )

545 Student Services Building, #1900
2220 Piedmont Avenue
Berkeley, CA 94720
United States

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