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
garfield at CODEX.CIS.UPENN.EDU
Wed May 28 16:40:50 EDT 2008
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
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