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| Tekijä: | Raffournier, B. Schatt, A. |
| Otsikko: | Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases |
| Lehti: | European Accounting Review
2010 : VOL. 19:1, p. 161-190 |
| Asiasana: | accounting academic research publishing industry periodicals languages Europe USA international |
| Kieli: | eng |
| Tiivistelmä: | It has been uncovered through recent research that most articles published in top U.S. accounting (hereafter as: accng.) journals (here as: jrls.) come from U.S. based institutions or a small number of other English-speaking countries (by Jones and Roberts, 2005). It has also been shown that the research paradigm favoured by U.S. jrls. is financial economics, whereas European ones have a more diverse content. This study aims to test the validity of the assertion by comparing the content of 18 major academic jrls. in accng. over five years (2000-2004) with the set of papers presented at the European Accounting Association (EAA) congress in 2003, 2004 and 2005. The results provide some support to the assertion that the diversity of European accng. research is imperfectly reflected in academic jrls. They also are consistent with the idea of non-English-speaking scholars being at a competitive disadvantage in the race for publication in recognized periodicals. |
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