Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-Mainstream and Language Barrier Biases

Détails

ID Serval
serval:BIB_B1770A2A0400
Type
Article: article d'un périodique ou d'un magazine.
Collection
Publications
Titre
Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-Mainstream and Language Barrier Biases
Périodique
European Accounting Review
Auteur⸱e⸱s
Raffournier B., Schatt A.
ISSN
0963-8180
Statut éditorial
Publié
Date de publication
2010
Peer-reviewed
Oui
Volume
19
Numéro
1
Pages
161-190
Langue
anglais
Résumé
Recent research has revealed that most articles published in top US accounting journals come from institutions based in the USA or a small number of other English-speaking countries (Jones and Roberts, Journal of Business Finance and Accounting, 32(5/6), pp. 1107-1140, 2005). It has also been shown that the research paradigm favoured by US journals is financial economics, with the result that articles on accounting history or social and behavioural accounting are very scarce. European journals exhibit a more diverse content. Nevertheless, as shown by some studies, British authors are the main contributors to these journals. As a consequence, the assertion has been made that the published literature is not perfectly representative of the diversity of European accounting research. The aim of this study is to test the validity of this assertion by comparing the content of 18 major academic journals in accounting over five years (2000-2004) with the set of papers presented at the EAA congress in 2003, 2004 and 2005. The results give some support to the assertion that the diversity of European accounting research is imperfectly reflected in academic journals. They also are consistent with the idea that non-English-speaking scholars are at a competitive disadvantage in the race for publication in recognised periodicals.
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Création de la notice
18/11/2013 15:44
Dernière modification de la notice
20/08/2019 16:20
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