Structure and development of financial accounting research in German research journals

E. Perrey, U. Schäffer, S. D. BECKER

Journal of Business Economics

November 2012, vol. 82, n°11, pp.1157-1191

Departments: Accounting & Management Control, GREGHEC (CNRS)

Keywords: Bibliometrics, Citation analysis, Co-citation analysis, Financial accounting research, Accounting history

Against the dynamic background of the convergence of German financial accounting standards to its international counterparts as well as an increasingly internationally oriented accounting research, the authors of this article seek to present a contribution to improve our understanding of the structure and development of German financial accounting research. To this end, they analyse the co-citation patterns of 681 research articles on financial accounting topics published between 1970 and 2007 in four leading German academic journals. The study’s findings show that while the structure of German financial accounting research has experienced profound change over time it is still different from that in international accounting research.