Williams, PF; Jenkins, JG; Ingraham, L The winnowing away of behavioral accounting research in the US: The process for anointing academic elites ACCOUNTING ORGANIZATIONS AND SOCIETY, 31 (8): 783-818 NOV 2006

[Eugene Garfield]

E-mail Address: paul_williams at ncsu.edu; jamesj at vt.edu; 
ingrah_l at cob.sjsu.edu 

Author(s): Williams, PF (Williams, Paul F.); Jenkins, JG (Jenkins, J. 
Gregory); Ingraham, L (Ingraham, Laura) 

Title: The winnowing away of behavioral accounting research in the US: The 
process for anointing academic elites 

Source: ACCOUNTING ORGANIZATIONS AND SOCIETY, 31 (8): 783-818 NOV 2006 

Language: English 

Document Type: Review 

Keywords Plus: CITATION ANALYSIS; JOURNALS; PERCEPTIONS; MANAGEMENT; 
ARTICLES; IMPACT 

Abstract: This paper reports the results of a study of the most prolific 
publishers in the four recognized most prestigious journals in accounting 
for the period 1963 through 1999. The focus is on learning whether the 
widespread perception that behavioral accounting research (BAR) has 
diminished in significance as a prominent paradigm in the US accounting 
academy has any validity and to identify whether a new generation of US 
BAR researchers is emerging to join the academic elite. Based on the 
characteristics of persons who have appeared as authors five or more times 
during the study period, it seems that BAR is in recession in shaping the 
US academic agenda in accounting. The power of successful individuals to 
shape the academic agenda as evidenced by service on editorial boards of 
prominent journals is dominated by those individuals who are graduates of 
a set of elite schools utilizing a neoclassical economics based research 
paradigm. The power of this group seems to be growing in the US. In spite 
of the interest in BAR among accounting doctoral students and faculty, it 
is not a pursuit that now leads to academic status, which, in turn, 
diminishes its potential contribution towards the shaping of the 
accounting academic agenda. (c) 2006 Elsevier Ltd. All rights reserved. 

Addresses: N Carolina State Univ, Dept Accounting, Raleigh, NC 27695 USA; 
Virginia Polytech Inst & State Univ, Dept Accounting & Informat Syst, 
Pamplin Coll Business, Blacksburg, VA 24061 USA; San Jose State Univ, Dept 
Accounting & Finance, San Jose, CA 95192 USA 

Reprint Address: Williams, PF, N Carolina State Univ, Dept Accounting, Box 
8113, Raleigh, NC 27695 USA. 

E-mail Address: paul_williams at ncsu.edu; jamesj at vt.edu; 
ingrah_l at cob.sjsu.edu 

Cited Reference Count: 117 

Times Cited: 1 

Publisher: PERGAMON-ELSEVIER SCIENCE LTD 

Publisher Address: THE BOULEVARD, LANGFORD LANE, KIDLINGTON, OXFORD OX5 
1GB, ENGLAND 

ISSN: 0361-3682
 
29-char Source Abbrev.: ACCOUNT ORGAN SOC 

ISO Source Abbrev.: Account. Organ. Soc. 

Source Item Page Count: 36 

Subject Category: Business, Finance 

ISI Document Delivery No.: 100YC