scholarly journals The impact of the European Accounting Review on accounting research (1992-2019)

Author(s):  
Aitor Martínez-García ◽  
Patricia Horrach-Rosselló ◽  
Chiara Valluzzi ◽  
Carles Mulet-Forteza

This paper analyzes the contribution that the European Accounting Review has made to accounting research since it was launched in 1992. Among the many motives for writing this paper, we believe that the most important ones are to identify the evolution of the main areas of research and to predict future trends in the field of accounting. Via a bibliometric approach, we have analyzed a total of 952 European Accounting Review publications indexed in the Scopus database since its inception, as well as 22,605 publications from 18 other journals indexed in the first quartile in the subject category 'accounting' of the Scopus database. We have identified the most influential documents and authors based on their publications and citations, the most productive institutions and their co-citation patterns, and the most prolific countries over three sub periods: 1992-2000, 2001-2010 and 2011-2019. We have also examined past and current research topics giving special attention to ‘accounting history’ to study the significance of this field of research in the journal. Some of our findings show that the most productive authors in EAR are Christopher Humphrey, David Alexander, Christopher W. Nobes, Pat Sucher and Begoña Giner. Regarding institutions and countries, the British, Spanish, and Dutch excelled in productivity. The topic ‘disclosure’ was the most addressed from 1992 to 2010, whereas ‘audit’ and ‘IFRS’ took the lead in the last decade. We have also studied the journal’s patterns of publication on ‘accounting history’. Our findings reveal that, although the publications in that field have been decreasing over the years, 9% of all documents published in the EAR are in that field of research.

Author(s):  
Catherine Nguoi Chui Lam ◽  
Hadina Habil

A growing body of literature has highlighted the pivotal role of peer feedback in teaching and learning. However, a paucity of studies explore the trend of literature in this research area, particularly using a bibliometric approach. Therefore, this study was conducted to reveal the major trends in the research area and construct an intellectual landscape of the relevant studies in the field. Bibliometric details of a total of 276 research articles, published from 1985 to 2020 (August), were retrieved from the Scopus database for further analysis. In particular, the publication trend, the most productive countries, the most productive authors, the top ten source titles, and keyword used in the research area, were explored using bibliometric indicators. The rapid growth of publications on peer feedback was observed since 2010, with a sharp peak noted in 2019. Furthermore, writing context was found as the central focus of peer feedback research. Among others, three key themes that surfaced out of term-occurrence analysis included: impacts/effects of using peer feedback approach, sub-themes concerning peer feedback implementation, and peer feedback in writing context. Additionally, from the review of 30 top-cited publications, 3 prominent themes: effects of using peer feedback approach, effective or ineffective peer feedback, and potential challenges or issues in peer feedback implementation emerged. Based on the findings, this paper concludes with some recommended avenues for future research.


2003 ◽  
Vol 93 (3) ◽  
pp. 972-982 ◽  
Author(s):  
V. Mestre ◽  
F. Tortosa ◽  
P. Samper ◽  
M. J. Nácher

We examined the journal Cognitive Psychology, as representative of the evolution of cognitive psychology during the last three decades (1979–1999). Analysis of changes in the impact factor defined according to the Social Science Citation Index (SSCI) is an indication of the ranking of this journal both in the general classification of archival research journals as well as in relation to other periodicals in the area of cognitive psychology. This single quantitative measure of articles published in Cognitive Psychology indicates a change in the topics of interest. An analysis of the research topics and identification of the most productive authors identifies important indicators of the psychological topics of primary interest during this time.


Social Change ◽  
2021 ◽  
Vol 51 (1) ◽  
pp. 104-116
Author(s):  
Arun Bandopadhyay

The present article seeks to critically probe Gandhi’s civilisational view of Indian society and politics both from his few articulate and many hidden statements at different stages of his life. His civilisational view is, therefore, analysed from a variety of perspectives: its origin, direction, advocated methods and long-time impact on Gandhian thought, philosophy and activities. It is presumed that such an analysis of Gandhi’s political philosophy with special reference to his civilisational view may clarify some of the mysteries associated with his much cited and often criticised ‘strategies’ of political activity. The article has three parts. The first dwells on the background of Gandhi’s civilisational critique and touches on some of its contents from the political standpoints. The second probes into the many meanings of civilisational politics both from Gandhi’s articulate and hidden statements on the subject. The third reviews the impact of Gandhi’s civilisational politics on the course and strategy of his political action, and its legacy for the future. The underlying idea is that satyagraha in the Gandhian philosophical context is most intelligible when viewed from the short- and long-term perspectives of civilisational politics.


Author(s):  
Ch. E. Merriam

The original outline of this article included a general overview and critique of the leading trends in the study of politics over the past 30 to 40 years. It was intended to compare the methods and results of different types of political thought-to consider in turn the historical school, the law school, researchers in the field of comparative analysis of forms of government, philosophers themselves, the approach of economists, the contribution of geographers and ethnologists, the work of statisticians, and finally to turn to psychological, sociological and biological interpretations of the political process. It would be an interesting and perhaps useful task to compare the subject and method of such thinkers as Jellinek, Gierke, Dugi, Dicey and Pound, the philosophies of Sorel and Dewey, Ritchie and Russell, Nietzsche and Tolstoy, to look at the methods of Durkheim and Simmel, Ward, Giddings and Small, Cooley and Ross, and to discuss the innovations found in the works of Wallace and Cole. It might be useful to expand the analysis to include important features of the environment in which these ideas flourished, and the many close connections between them. One could also discuss the impact of social and industrial development, class movements and class struggle or group conflicts in a broader sense, consider the impact of urbanism and industrialism, capitalism, socialism and syndicalism, militarism, pacifism, feminism, nationalism. It would be useful, perhaps, to present a critique of the methods and results described and to specifically assess the significance of logical, psychological, sociological, legal, philosophical and historical methodologies and the contribution of each of them to the study of the political. This task, however, was dropped and postponed for the next time, as it became apparent that no such review could be compressed to reasonable volumes. In order to achieve our common goal, it would seem that a different type of analysis would be more productive, aimed at reconstructing the methods of political research and obtaining more extensive results in both the theoretical and practical fields.


2021 ◽  
Vol 12 (26) ◽  
pp. 83-92
Author(s):  
Samir Ricardo Neme-Chaves ◽  
Campo Elías López-Rodríguez

The relevance of employer branding guides its reason for being in the collaborators of the organizations, these being one of the main stakeholders to whom it must guide the nature of marketing, providing value proposals to this important internal client. The objective of this study is to show an overview of the development of research on the subject. Using the Scopus database, 430 records were analyzed. Through the exploration of different bibliometric indicators, the most productive authors and countries, the most cited publications, as well as cooperation between authors, analysis of the co-occurrence of citations and keywords are identified. Finally, it seeks the identification of current and future research areas of the employer branding.


2020 ◽  
pp. 016555152097744
Author(s):  
Binh Pham-Duc ◽  
Trung Tran ◽  
Thao-Phuong-Thi Trinh ◽  
Tien-Trung Nguyen ◽  
Ngoc-Trang Nguyen ◽  
...  

Bibliometric analysis of 3105 publications retrieved from the Scopus database was conducted to evaluate bibliographic content of scientific output on social sciences in Vietnam, for the 2000–2019 period. Our main findings show that the number of publications on social sciences from Vietnam has increased significantly over the last two decades, and there was a spike in the scientific output for the recent three years when the number of publications accounted for 53.76% of the collection. The most productive authors came from a few public research institutes with strong resources as the top 10 institutions participated in 44.22% of the collection. Vietnamese scholars tend not to submit their works to high-ranking journals since five Q1 journals in the top 10 publishing journals published only 6.17% of the collection. For international collaboration, Australia and the United States ranked first and second based on the number of publications and citations. Other countries in top 10 mostly located in Europe and Asia. Research topics were diverse focusing on gender, poverty, HIV, higher education and sustainable development. We suggest that supporting policies and funding need to be provided to help Vietnamese scholars improve their works, and to boost their scientific production in the future.


2015 ◽  
Vol 20 (1) ◽  
pp. 7-129 ◽  
Author(s):  
S. Dreksler ◽  
C. Allen ◽  
A. Akoh-Arrey ◽  
J. A. Courchene ◽  
B. Junaid ◽  
...  

AbstractThis paper brings together the work of the GI Solvency II Technical Provisions working party. The working party was formed in 2009 for the primary purpose of raising awareness of Solvency II and the impact it would have on the work that reserving actuaries do. Over the years, the working party’s focus has shifted to exploring and promoting discussion of the many practical issues raised by the requirements and to promoting best practice. To this end, we have developed, presented and discussed many of the ideas contained in this paper at events and forums. However, the size of the subject means that at no one event have we managed to cover all of the areas that the reserving actuary needs to be aware of. This paper brings together our thinking in one place for the first time. We hope experienced practitioners will find it thought provoking, and a useful reference tool. For new practitioners, we hope it helps to get you up-to-speed quickly. Good luck!


2011 ◽  
Vol 24 (2) ◽  
pp. 140-160 ◽  
Author(s):  
Eve Chiapello ◽  
C. Richard Baker

PurposeThis purpose of this paper is to investigate the introduction of French theory into English language accounting research and to assess the impact of the work of French social theorists on the accounting research domain.Design/methodology/approachThe paper presents a citation analysis of articles appearing in selected English language accounting research journals for a sample of French authors, during the periods from the inception of the journals to mid‐2009. In performing this citation analysis, 39 French authors who are well known as social theorists, philosophers, economists or sociologists were included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for accounting research along with several journals that regularly publish research in accounting history or that focus on alternative research paradigms.FindingsThe citation analysis identified the following French authors as being the most frequently cited: Michel Foucault, followed by Bruno Latour and Pierre Bourdieu. The citation analysis also identified the English language accounting research journals in which French social theorists have been most often cited. The two most significant journals have been Critical Perspectives on Accounting and Accounting, Auditing & Accountability Journal, followed by Accounting Organizations and Society, Management Accounting Research and European Accounting Review. The analysis also shows the effects of mimeticism, which seems to have produced a sort of isomorphism in the styles of publication. Accounting, Organizations and Society, appears to be the standard‐setter of the critical‐interpretive field of accounting research.Originality/valueThis paper is the first known to provide a comprehensive analysis of the introduction of French theory into English language accounting research.;


1997 ◽  
Vol 161 ◽  
pp. 179-187
Author(s):  
Clifford N. Matthews ◽  
Rose A. Pesce-Rodriguez ◽  
Shirley A. Liebman

AbstractHydrogen cyanide polymers – heterogeneous solids ranging in color from yellow to orange to brown to black – may be among the organic macromolecules most readily formed within the Solar System. The non-volatile black crust of comet Halley, for example, as well as the extensive orangebrown streaks in the atmosphere of Jupiter, might consist largely of such polymers synthesized from HCN formed by photolysis of methane and ammonia, the color observed depending on the concentration of HCN involved. Laboratory studies of these ubiquitous compounds point to the presence of polyamidine structures synthesized directly from hydrogen cyanide. These would be converted by water to polypeptides which can be further hydrolyzed to α-amino acids. Black polymers and multimers with conjugated ladder structures derived from HCN could also be formed and might well be the source of the many nitrogen heterocycles, adenine included, observed after pyrolysis. The dark brown color arising from the impacts of comet P/Shoemaker-Levy 9 on Jupiter might therefore be mainly caused by the presence of HCN polymers, whether originally present, deposited by the impactor or synthesized directly from HCN. Spectroscopic detection of these predicted macromolecules and their hydrolytic and pyrolytic by-products would strengthen significantly the hypothesis that cyanide polymerization is a preferred pathway for prebiotic and extraterrestrial chemistry.


2014 ◽  
Vol 11 (01) ◽  
pp. 35-42
Author(s):  
M. Hermans

SummaryThe author presents his personal opinion inviting to discussion on the possible future role of psychiatrists. His view is based upon the many contacts with psychiatrists all over Europe, academicians and everyday professionals, as well as the familiarity with the literature. The list of papers referred to is based upon (1) the general interest concerning the subject when representing ideas also worded elsewhere, (2) the accessibility to psychiatrists and mental health professionals in Germany, (3) being costless downloadable for non-subscribers and (4) for some geographic aspects (e.g. Belgium, Spain, Sweden) and the latest scientific issues, addressing some authors directly.


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