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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. |
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