Author:Locke, J.
Perera, H.
Title:The intellectual structure of international accounting in the early 1990s
Journal:International Journal of Accounting
2001 : VOL. 36:2, p. 223-249
Index terms:ACCOUNTING RESEARCH
CITATION ANALYSIS
INTERNATIONAL ACCOUNTING
Freeterms:INTELLECTUAL STRUCTURE
Language:eng
Abstract:This paper derives an intellectual structure of the international accounting literature using co-citation analysis. The structure is found to be fragmented, with a number of areas needing further research to integrate them. The paper identifies the 10 most frequently cited documents.
SCIMA record nr: 225056
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