Is It a Home Run? Measuring Relative Citation Rates in Accounting Research
提出一套新的引用指标，通过按领域和出版年份标准化引用次数，更准确地预测会计研究论文的长期影响力，可用于评估年轻研究者的学术表现。
SYNOPSIS We propose a new set of citation metrics for evaluating the relative impact of scholarly research in accounting. Our metrics are based on current practices in bibliometrics and normalize citations by both field (accounting) and year of publication. We show that our normalized citation metrics dominate other commonly used metrics in accounting when predicting the long-term citation impact of recently published research. We conduct our analysis using citations from the Social Science Citation Index for the top six general interest accounting journals. More generally, our metrics can be readily constructed using any citation database and for any subfield of accounting. The metrics simply require the total citation counts for a benchmark set of papers published in the same calendar year. The use of these metrics should enable more informed performance evaluations of junior accounting researchers.