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A glance at German financial accounting research between 1950 and 2005 : A publication and citation analysis

Title data

Fülbier, Rolf Uwe ; Weller, Manuel:
A glance at German financial accounting research between 1950 and 2005 : A publication and citation analysis.
In: Schmalenbach Business Review. Vol. 63 (January 2011) Issue 1 . - pp. 2-33. - 32.
ISSN 1439-2917

Official URL: Volltext

Abstract in another language

We examine German financial accounting research between 1950 and 2005 by analyzing articles from leading academic journals. Our analysis documents increases in articles in academic journals, multi-authorship, pages, and references per article. Our citation analysis reveals major German characteristics, especially the dominance of German researchers and the significant role of books, practitioner journals and legalistic/jurisdictional sources. However, we find that since the 1990s, English language publications, English references per article, and the number of frequently cited non-German authors and non-German journals have increased. Moreover, publications in English language journals by German accounting researchers indicate the adoption of a more Anglo- American research and citation style. We also examine major journals and protagonists of German financial accounting research, especially authors and institutions.

Further data

Item Type: Article in a journal
Refereed: Yes
Institutions of the University: Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X
Faculties > Faculty of Law, Business and Economics > Department of Business Administration > Chair Business Administration X > Chair Business Administration X - Univ.-Prof. Dr. Rolf Uwe Fülbier
Faculties
Faculties > Faculty of Law, Business and Economics
Faculties > Faculty of Law, Business and Economics > Department of Business Administration
Result of work at the UBT: Yes
DDC Subjects: 300 Social sciences > 330 Economics
Date Deposited: 28 Nov 2014 08:35
Last Modified: 28 Nov 2014 08:35
URI: https://eref.uni-bayreuth.de/id/eprint/4231