Article Contribution and Subsequent Citation Rates: Evidence from European Accounting Review

Geert Van Campenhout and Tom Van Caneghem

European Accounting Review, 2010, vol. 19, issue 4, 837-855

Abstract: Recent investigations suggest that research assessments are mainly based on publication counts and journal level and, hence, fail at capturing the multifaceted nature of research performance. Instead, some commentators indicate that focus on the article's contribution would stimulate a more polycentric approach to research. In the current study we investigate the role of an article's contribution on its citations. In doing this, we gather data from European Accounting Review, an outlet that plays an instrumental role in the dissemination of Europe-based accounting research and that holds a long tradition of tolerance towards the use of diverse research methods and paradigms. We employ proxies to evaluate the objective contribution of an article as well as author reputation. Our findings suggest that articles are cited for their contribution rather than as a result of the characteristics of their authors. Our study also poses some suggestions to capture the multifaceted nature of research performance.

Date: 2010
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DOI: 10.1080/09638181003687893

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