《美国税收协会期刊》1979-2000:内容、参与和引文分析

The Journal of the American Taxation Association 1979–2000: Content, Participation, and Citation Analyses

Journal of the American Taxation Association · 2003
被引 16
ABS 3

中文导读

该研究分析了《美国税收协会期刊》1979至2000年的趋势,包括作者机构、自引和他引情况,发现期刊在80年代末至90年代初转向更聚焦的税收主题和研究方法,且助理教授参与度增加。

Abstract

This study uses three databases to identify and discuss trends within The Journal of the American Taxation Association (JATA) for the 1979 through 2000 time period. This research reports on institutional involvement of the authors publishing in JATA and examines the extent of citations of JATA articles within the journal itself and in other academic, accounting journals. Methodologies utilized are content, participation, and citation analyses. A review of the data suggests that JATA went through a major shift in emphasis during the late 1980s and early 1990s. This shift brought a narrowing of focus on tax topics and research methodologies consistent with the Scholes and Wolfson paradigm of tax research. In addition, participation in JATA shifted more toward Assistant Professors, although this gap has begun to close in recent years.

税收会计学术出版引文分析