Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*
H. Kent Baker, Satish Kumar, Nitesh Pandey, Sascha Kraus
Contemporary Accounting Research · 2023 · Volume 40 · Issue 1
Abstract
This study critically evaluates research published byContemporary Accounting Research(CAR) between 1984 and 2021 using bibliometric analysis. We examine the following: (i)CAR's publication quality and the factors associated with its citations and (ii)CAR's scope regarding research diversity, methods, authors geographical dispersion, and collaborative networks. The methodology permits observation of finer collaboration details and research patterns not apparent by simply categorizing the data. We use tools such as performance analysis, coauthorship analysis, bibliographic coupling, and regression analysis. The bibliometric analysis shows improvement inCAR's CiteScore and source-normalized impact per paper over time, consistent with publishing high-quality research. Our analysis reveals that authors' geographical affiliations, research subject areas, and research methods are not systematically associated with citations across our various subsamples. A notable exception is that research on audit topics generates more citations than studies examining financial accounting topics. Other factors significantly and positively associated with citations include article age, article length, number of authors, order of author names, and number of references. We also show thatCARhas become more diverse regarding author affiliations, subject areas, and research methods than most leading accounting journals. OnlyAccounting, Organizations and Societyemerges as more diverse, thereby serving as a benchmark forCARin the future.CARshould consider focusing on high-interest areas to boost citations and tightening its acceptance criteria.
Keywords
bibliometric analysis, Contemporary Accounting Research, negative binomial regression, co-citations, citation drivers, review, analyse bibliométrique, Recherche comptable contemporaine, régression binomiale négative, cocitations, facteurs de citation, revue
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