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Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004

  • Wissenstransfer
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Zusammenfassung

Dieser Beitrag untersucht den zeitlichen Wissenstransfer und die Struktur des Wissensaustauschs in der jüngeren Accounting-Forschung. Hierfür werden die von 1990 bis 2004 in den vier führenden Accounting-Journals veröffentlichten Beiträge mit Hilfe einer Zitations- und einer Kozitationsanalyse ausgewertet. Die Analysen basieren auf einer Grundgesamtheit von 1.814 Artikeln mit insgesamt 71.722 Quellen. Die Zitationsanalyse zeigt eine dynamische Diskussion nach dem naturwissenschaftlichen Modell des zeitlichen Wissenstransfers, bei dem vorrangig auf den unmittelbar vorangehenden Arbeiten aufgebaut wird („oblitération by incorporation“). Ergänzend identifiziert die Kozitationsanalyse klar abgrenzbare Cluster, die unter Verwendung des Klassifikationsansatzes von Brown (1996) bestimmten Forschungsrichtungen der Accounting-Forschung zugeordnet werden können. Über die Zeit ist eine zunehmende Vernetzung dieser Forschungsrichtungen zu beobachten, wobei die damit verbundene abnehmende Fragmentierung mit einer Reduktion der Vielfalt einhergeht. Insgesamt ist damit festzuhalten, dass der in den führenden Accounting-Zeitschriften beobachtbare Transfer und Austausch von Wissen immer mehr unter einem einheitlichen Dach stattfindet.

Summary

This paper investigates knowledge transfer and the structure of knowledge exchange in contemporary accounting research. For this purpose, we analyze the four leading accounting journals from 1990 to 2004 using a citation and a co-citation analysis. Our analyses are based on 1,814 articles with a total of 71,722 sources. The citation analysis reveals a dynamic discussion that follows the natural sciences model of knowledge transfer, where researchers primarily draw on research that immediately precedes their work (“obliteration by incorporation”). The complementary co-citation analysis identifies clearly definable clusters that can be attributed to specific lines of research in accounting using the classification approach of Brown (1996). These lines of research become increasingly linked over the course of time. As a result, the discussion becomes less fragmented, but also less diverse. Overall, the study reveals that the transfer and exchange of knowledge observed in leading accounting journals takes place more and more under one umbrella.

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Authors and Affiliations

  1. Lehrstuhl für Controlling und Telekommunikation, WHU - Otto Beisheim School of Management, Burgplatz 2, 56179, Vallendar, Deutschland

    Matthias Meyer MSc (LSE) (Wissenschaftlicher Assistent)

  2. Lehrstuhl für Controlling & Unternehmenssteuerung, WHU - Otto Beisheim School of Management, Burgplatz 2, 56179, Vallendar, Deutschland

    Utz Schäffer

  3. Lehrstuhl für Human Resource Management, European Business School, Schloss Reichartshausen, Rheingaustr. 1, 65375, Oestrich-Winkel, Deutschland

    Markus Gmür

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  1. Matthias Meyer MSc (LSE)
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Correspondence to Matthias Meyer MSc (LSE).

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Die Autoren danken Eike Perrey für seine technische Unterstützung und Prof. Dr. Rolf Uwe Fülbier, Dr. Bernd-Oliver Heine, Dipl.-Ök. Manuel Weller sowie einem anonymen Gutachter für wertvolle Hinweise.

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Meyer, M., Schäffer, U. & Gmür, M. Transfer und Austausch von Wissen in der Accounting-Forschung: Eine Zitations- und Kozitationsanalyse englischsprachiger Accounting-Journals 1990–2004. Schmalenbachs Z betriebswirtsch Forsch 60, 153–181 (2008). https://doi.org/10.1007/BF03371732

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