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A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis

Rolf Uwe Fülbier and Manuel Weller

Schmalenbach Business Review (sbr), 2011, vol. 63, issue 1, 2-33

Abstract: 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.

Keywords: Accounting History; Bibliometrics; Citation Analysis; German Financial Accounting Research; Germany; Publication Analysis; VHB (search for similar items in EconPapers)
JEL-codes: M41 N00 (search for similar items in EconPapers)
Date: 2011
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Handle: RePEc:sbr:abstra:v:63:y:2011:i:1:p:2-33