Article2018

Thirty years of Accounting, Auditing and Accountability Journal

John Dumay · Charl de Villiers · James Guthrie · Pei‐Chi Kelly Hsiao

61 citations0/0 files storedAccounting Auditing & Accountability Journal

No readable copy stored yet — this record is metadata only.

scientometrics and bibliometrics research Publishing and Scholarly Communication Accounting Theory and Financial Reporting

Abstract

Purpose The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ, and who are the influential authors? third, who are the emerging next generation scholars and what are the emerging research themes in AAAJ? Design/methodology/approach A structured literature review (SLR) was used to analyse 126 most cited classic AAAJ articles and 21 additional emerging articles published between 1988 and 2016. Traditional literature reviews can have varied results because of a lack of rigour. The SLR method allows for an examination in detail of the articles, authors, focus areas and pattern of AAAJ publishing over three decades. Findings The findings show increased diversity in more recent years in theories, methods, origins, focus areas, and where AAAJ articles are cited, which highlights that the interdisciplinary accounting research project is maturing and remaining true to the ideal of being inclusive. Research limitations/implications Within this diversity, the analyses show that AAAJ remains focussed on and presents opportunities for impactful accounting research related to social issues, including non-financial corporate reporting/disclosure, public sector accounting, corporate governance and alternative forms of accounting, audit and accountability. Additionally, there is a need for more practice-based research to address the “wicked” problems at the intersection between accounting and society. Originality/value This paper presents accounting researchers with an opportunity to develop insightful and publishable studies. Also, it serves as a basis for developing future research agendas in the interdisciplinary accounting field.

Citations in this library

Stored only when both papers are in the corpus — 61 citations exist upstream.

References

2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature 1968The Matthew Effect in Science 1968An Empirical Evaluation of Accounting Income Numbers 1968The Matthew effect in science. The reward and communication systems of science are considered.2002Introduction 1995Corporate social and environmental reporting 1996Some determinants of social and environmental disclosures in New Zealand companies 2015Google Scholar, Scopus and the Web of Science: a longitudinal and cross-disciplinary comparison

Cited by

2022A review and synthesis of contemporary sustainability accounting research and the development of a research agenda 2020Cooperatives and Sustainable Development: A Multilevel Approach Based on Intangible Assets 2019Reflections on interdisciplinary critical intellectual capital accounting research 2024Environmental management accounting for strategic decision‐making: A systematic literature review 2021Accounting for intangibles and intellectual capital: a literature review from 2000 to 2020

Imported from OpenAlex (CC0) — nothing here is generated.