Using Citation Analysis to Assess the Impact of Journals and Articles on Contemporary Accounting Research (CAR)

Citation analysis has been used in the natural and social sciences for such purposes as evaluating the research contributions of articles, journals, institutions, and individuals (Garfield [1979]). Some specific applications of the technique to the social sciences include measuring the exchange of information within the management sciences (Back [1974]), predicting Nobel Laureates in economics (Quandt [1976]), appraising journals in psychology (White and White [1977]), evaluating the impact of marketing scholars and academic institutions (Robinson and Adler [1981]), and assessing the relative impacts of economics journals (Liebowitz and Palmer [1984]). Citation analysis has also been used on two occasions in the accounting discipline by McRae [1974] and Dyckman and Zeff [1984], but for somewhat more specific purposes than assessing contributions to accounting research in general. For example, McRae [1974] attempted to define the accounting information network based on a citation analysis of the flow of messages

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