Citational analysis of the accounting education literature, 1956-1990

Citations were collected for education articles published from 1956-1990. The journals selected for the study are International Journal of Accounting Education and Research (IJAER), Issues in Accounting Education (IAE), Journal of Accountancy (JOA), Journal of Accounting Education (JOAE), and The Accounting Review (TAR). An analysis of the data has revealed: (1) the maximum average citation per paper peaked around 1981-82; (2) the 1976-1985 decade was the most productive in terms of the number of articles, average number of pages per article, and the average number of citations per paper; (3) JOA had the highest average citations per paper; (4) sixty-seven percent of the twelve most highly cited papers in accounting education were published in TAR; (5) accounting education scholars tend to cite very recent literature; (6) the immediacy index for the accounting education literature is approximately the same as that for agency theory literature; and (7) the content of education articles has changed from professional development, five year accounting programs, student testing and teaching aids to improving upon methodologies used to conduct education research and the ranking of accounting faculty and accounting concepts

Development of agency thought: A citation analysis of the literature

With the advent of new bibliographic data sources and new analytical techniques, accounting historians may now trace the development of accounting thought with the aid of bibliometric analysis. The objective of this paper is to discuss a social science view of history, discuss essential bibliometric concepts, and provide an example of citation analysis applied to the literature of agency theory : to demonstrate its use in historical research