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THE DAWNING OF THE AGE OF QUANTITATIVE/EMPIRICAL METHODS IN ACCOUNTING RESEARCH: EVIDENCE FROM THE LEADING AUTHORS OF THE ACCOUNTING REVIEW, 1966–1985

Robert J. Fleming · Samuel P. Graci · Joel E. Thompson

29 citations0/0 files storedAccounting Historians Journal

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Accounting Theory and Financial Reporting Accounting and Organizational Management scientometrics and bibliometrics research

Abstract

This study documents changes that took place in The Accounting Review during 1966–1985 compared with earlier 20-year periods, 1926–1945 and 1946–1965. The comparisons are based on examining the articles published in The Accounting Review and written by its leading authors (i.e., those authors who published the most articles). The article considers topics, research methods, financial accounting subtopics, citation analyses (including influential journals, articles, books, and authors), length, author background, and other items. This study shows that The Accounting Review evolved into a journal with demanding acceptance standards whose leading authors were highly educated accounting academics who, to a large degree, brought methods and tools from other disciplines to bear upon accounting issues.

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References

1968An Empirical Evaluation of Accounting Income Numbers 1985Using Citation Analysis to Assess the Impact of Journals and Articles on Contemporary Accounting Research (CAR)1984Two Decades of the Journal of Accounting Research 1997The editorial gatekeepers of the accounting academy 1969The allocation problem in financial accounting theory.1988The possibility and utility of positive accounting theory 1988Knowledge Preservation in Accounting: A Citational Study 1990Canadian academic accountants' productivity: A survey of 10 refereed publications, 1976–1989*

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