Applying Citation Analysis to Evaluate the Research Contributions of Accounting Faculty and Doctoral Programs.
用引文分析法衡量会计学者、博士项目和个人对当代会计研究的贡献，讨论该方法的优缺点，并检验不同引文指标对结果的影响。
Abstract ABSTRACT: This study applies citation analysis to evaluate the research contributions of accounting faculties, doctoral programs, and individuals to contemporary accounting research (CAR). A research contribution is measured as CAR citations to a journal article written by an accountant, and CAR is defined as all main articles published in The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, and Accounting, Organizations and Society between 1976 and 1982. The advantages and disadvantages of the technique are discussed, and the sensitivity of the results to alternative citation measurement metrics is examined.