Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases

Bernard Raffournier () and Alain Schatt ()
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Bernard Raffournier: HEC University of Geneva

Working Papers FARGO from Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance)

Abstract: Recent research has revealed that most articles published in top US accounting journals come from institutions based in the US or a small number of other English-speaking countries (Jones and Roberts, 2005). It has also been shown that the research paradigm favoured by US journals is financial economics, with the result that articles on accounting history or social and behavioural accounting are very scarce. European journals exhibit a more diverse content. Nevertheless, as shown by some studies, British authors are the main contributors to these journals. As a consequence, the assertion has been made that the published literature is not perfectly representative of the diversity of European accounting research. The aim of this study is to test the validity of this assertion by comparing the content of eighteen major academic journals in accounting over five years (2000-2004) with the set of papers presented at the EAA congress in 2003, 2004 and 2005. The results give some support to the assertion that the diversity of European accounting research is imperfectly reflected in academic journals. They also are consistent with the idea that non English-speaking scholars are at a competitive disadvantage in the race for publication in recognized periodicals.

Keywords: European accounting research; academic journals; language barrier biaises. (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc, nep-edu, nep-eec and nep-sog
Date: 2009-03
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Forthcoming in European Accounting Review

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