The Influence of Accounting Journals

Posted: 22 Feb 2007

See all articles by Geert Van Campenhout

Geert Van Campenhout

KU Leuven - FEB@HUBrussel

Tom Van Caneghem

KU Leuven - Faculty of Business and Economics (FEB); University of Antwerp - Faculty of Applied Economics

Steve Van Uytbergen

Lessius Hogeschool

Date Written: February 2007

Abstract

We examine a citation-based structural influence measure for a sample of 41 accounting journals. We also determine the journals' span of influence in the accounting discipline. Next, based on observed citation patterns, we identify sub-areas in the accounting literature using both hard and soft partitioning clustering techniques. Finally, we explore journal influence in these sub-areas. Results confirm the composition of the top-four of journals in the accounting network. Journal of Accounting Research is the most influential accounting journal. While The Accounting Review and Journal of Accounting & Economics follow closely behind, the influence of Accounting, Organizations & Society is concentrated in only a couple of sub-areas and therefore more limited overall. Although sub-area influence scores are generally robust across clustering techniques, we show that they should be determined using a fuzzy procedure in a discipline like accounting that is characterized by a mixture of generally influential journals and specialized journals.

Keywords: journal quality, journal influence, accounting journals, citation analysis

JEL Classification: M40

Suggested Citation

Van Campenhout, Geert and Van Caneghem, Tom and Van Uytbergen, Steve, The Influence of Accounting Journals (February 2007). Available at SSRN: https://ssrn.com/abstract=964618

Geert Van Campenhout (Contact Author)

KU Leuven - FEB@HUBrussel ( email )

Warmoesberg 26
Brussel, 1000
Belgium

Tom Van Caneghem

KU Leuven - Faculty of Business and Economics (FEB) ( email )

Naamsestraat 69
Leuven, B-3000
Belgium

University of Antwerp - Faculty of Applied Economics ( email )

Prinsstraat 13
Antwerp, B-2000
Belgium

Steve Van Uytbergen

Lessius Hogeschool ( email )

Department of Business Studies
Korte Nieuwstraat 33
Antwerp, 2000
Belgium

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