2018
DOI: 10.1016/j.cpa.2017.07.001
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Drivers of citations: An analysis of publications in “top” accounting journals

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citations
Cited by 66 publications
(142 citation statements)
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References 70 publications
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“…Researchers have different perspectives when building a theoretical framework to identify factors relating to an articleʼs impact. Prior research on this topic identifies universalist, social constructivist, and presentation perspectives (Dang & Li, 2018; Meyer, Waldkirch, Duscher, & Just, 2018; Stremersch et al, 2007). Figure 7 shows the theoretical framework that we use for this study.…”
Section: Impact Of Efm Articlesmentioning
confidence: 99%
See 1 more Smart Citation
“…Researchers have different perspectives when building a theoretical framework to identify factors relating to an articleʼs impact. Prior research on this topic identifies universalist, social constructivist, and presentation perspectives (Dang & Li, 2018; Meyer, Waldkirch, Duscher, & Just, 2018; Stremersch et al, 2007). Figure 7 shows the theoretical framework that we use for this study.…”
Section: Impact Of Efm Articlesmentioning
confidence: 99%
“…According to the universalist perspective, the basis of an articleʼs citations is its content (Dang & Li, 2018; Meyer et al, 2018; Stremersch et al, 2007). Prior research suggests various characteristics within this perspective (Chan et al, 2009; Dang & Li, 2018; Meyer et al, 2018; Schwert, 1993; Stremersch et al,2007, 2015; Valtakoski, 2019). These features primarily relate to an articleʼs quality and its domain.…”
Section: Impact Of Efm Articlesmentioning
confidence: 99%
“…We cannot know for sure why a publication is cited or what role the citation has (Cronin 1984, p. 29;Kärki and Kortelainen 1998, p. 67;Moed 2005, p. 80). Meyer et al (2018) analyse what drives citations considering universalism (article content) and particularism (author characteristics). Based on a three-step regression of articles published in five 'top' 2 accounting journals, they urge caution against the use of citation counts as an indicator of quality.…”
Section: Citation Analysis In Bibliometric Studiesmentioning
confidence: 99%
“…Under this system's influence, scholars tend to engage in research projects that match the targeted journal. And, if top journals privilege particular types of research, other types of research may be disregarded: for example, US top accounting journals specifically adhere to economics-based, quantitative studies, while giving limited room to qualitative studies using social theories (Meyer, Waldkirch, Duscher, & Just, 2018). Roberts (2018) even argues that the North American élites of accounting scholars, especially the editors and editorial board members of the top journals, suffer from an overly narrow focus on what is proper accounting research.…”
Section: Unintended Consequencesmentioning
confidence: 99%