An Evaluation of Research Impact in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences

31 Pages Posted: 22 Aug 2017  

F. Greg Burton

Brigham Young University - School of Accountancy

Scott L. Summers

Brigham Young University - School of Accountancy

T. Jeffrey Wilks

Brigham Young University

David A. Wood

Brigham Young University - School of Accountancy

Date Written: August 18, 2017

Abstract

We evaluate how two metrics of research impact differ across various disciplines and by topic area within accounting. The first metric is Altmetric’s attention measure, which captures attention to published research from online sources such as news sites, policy documents, social media, etc. The second metric is citations, and we focus particularly on how many of a disciplines’ citations come from their own disciplines versus other disciplines. Analyzing 1,822 articles published in elite journals across disciplines, we find that the average natural science publication receives 118 times more attention than the average accounting article, which is the lowest attention receiving discipline studied. Accounting receives less than a fourth of the average attention given to finance, the closest other discipline to accounting. Within accounting, tax articles receive the most attention and audit articles receive the least. In terms of citations, we find that only six percent of the accounting discipline’s citations come from other disciplines, which is a higher concentration of discipline self-citing than any other area other than marketing. Accounting articles are cited by other disciplines’ research more when considering all journal citations and not just citations in elite journal articles. Implications of these results are discussed.

Keywords: Research impact, citations, research contribution

JEL Classification: M4, M40, M41, M1, M10, A1, A10, M2, M20, M21, M3, M30, M31, Z00

Suggested Citation

Burton, F. Greg and Summers, Scott L. and Wilks, T. Jeffrey and Wood, David A., An Evaluation of Research Impact in Accounting, Economics, Finance, Management, Marketing, Psychology, and the Natural Sciences (August 18, 2017). Available at SSRN: https://ssrn.com/abstract=3022175 or http://dx.doi.org/10.2139/ssrn.3022175

Fielding Greg Burton

Brigham Young University - School of Accountancy ( email )

Provo, UT 84602
United States

Scott L. Summers

Brigham Young University - School of Accountancy ( email )

516 TNRB
Provo, UT 84602
United States
801-422-9790 (Phone)
801-422-0621 (Fax)

Thomas Jeffrey Wilks

Brigham Young University ( email )

School of Accountancy
526 Tanner Building
Provo, UT 84602 84602
United States
801-422-3930 (Phone)
801-422-0621 (Fax)

HOME PAGE: http://marriottschool.byu.edu/directory/details?id=5337

David A. Wood (Contact Author)

Brigham Young University - School of Accountancy ( email )

518 TNRB
Brigham Young University
Provo, UT 84602
United States
801-422-8642 (Phone)
801-422-0621 (Fax)

HOME PAGE: http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44

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