Publishing patterns of accounting history research in generalist journals: Lessons from the past

Abstract

The success of accounting history research has been evident through its recognition in the broader accounting literature in the 1990s. On this basis, we would expect that research in accounting history should display patterns of publication in generalist journals that are similar to those for other accounting research. However, we do not find such a similarity. First, accounting history has a relatively limited presence in generalist journals. Second, in the UK an elite group apparently controls accounting history research. Finally, there is cause to question the supposedly “local” nature of premier accounting journals in the US and the “international” nature of such journals in the UK.

Exploring the Accounting History Research in Turkey: Publishing Patterns of Academicians

“…Important developments in the accounting history area result an increase in the publications in this area (Carnegie et al 2003;Carmona, 2006, De Serra Faria, 2008Sánchez-Matamoros & Hidalgo, 2011).…”

“…In recent years there are several researches conducted studies on the publishing patterns of the academicians in accounting history (Carnegie & Napier, 2002;Anderson, 2002;Carnegie et al, 2003;Williams & Wines, 2006;Shimizu et al, 2007;De Serra Faria, 2008;Fleischman & Schuele, 2009;Bisman, 2011;Sánchez-Matamoros & Hidalgo, 2011;Bisman 2012). …”

“…De Serra Faria (2008) reported the development of accounting history research in Portugal and analyzed the publishing patterns in the Portuguese accounting journals in the areas such as the number of articles per journal, the gender of authors and the period and subject areas of the articles. Sánchez-Matamoros & Hidalgo (2011) examined the publishing patterns of accounting history research in generalist accounting journals. In their study the title of the article, number of authors, the year and name of the publication, the period and setting analyzed, type of paper, institutions affiliation of the authors, and the countries of the authors of the articles were analyzed in the selected journals.…”

A comparative study of the accounting research trends (1994–2014) between Spain and Italy

“…A rather lengthy time is usually chosen by those who analyse a single journal (Anderson, 2002;Gaunt, 2014;Heck and Bremser, 1986), while research that analyses more than one journal at a time usually considers a shorter time period (Giovannoni and Riccaboni, 2009;Gomes et al, 2015;Sánchez-Matamoros and Gutiérrez-Hidalgo, 2011). This paper also enhances the scope of this kind of research, as it considers two journals over a 20-year frame.…”

The accounting history research in the ‘Rivista Italiana di Ragioneria’ (Italian Accounting Review), 1901–2015

“…the Italian tradition. Despite, a number of international studies have previously analysed accounting history publications appearing in generalist journals (Carnegie and Napier, 2002;Anderson, 2002;Carnegie, McWatters and Potter, 2003; Williams and Wines, 2006;Shimizu, Nakano and Hashimoto, 2007;De Serra Faria, 2008;Fleischman and Schuele, 2009;Bisman, 2011;Sánchez-Matamoros and Hidalgo, 2011; Bisman 2012) only, few works have previously focussed on the tradition of individual countries (e.g. Carmona, 2004), and the majority of these have been undertaken within a limited time frame.…”