会计研究的传播

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2023-11-14 DOI:10.1080/09638180.2023.2276215

Beatriz García Osma, Araceli Mora, Jochen Pierk

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引用次数: 0

摘要

知识向社会的转移取决于研究成果的有效传播。我们记录了会计有限的社会影响，通过在主要期刊上发表的研究引起的关注来衡量。这种关注明显落后于其他学科，如金融或管理。调查证据表明，低激励、缺乏培训以及学术机构、期刊和学术协会向学者提供的有限支持阻碍了传播。我们提出了一些可能有助于改进传播的建议。

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Dissemination of Accounting Research

Transference of knowledge to society hinges on the effective dissemination of research findings. We document a limited societal impact of accounting, as measured by the attention generated by published research in leading journals. This attention significantly trails that generated by other disciplines, like finance or management. Survey evidence suggests dissemination is hindered by a mix of low incentives, lack of training, and limited support provided to academics by their institutions, journals and academic associations. We provide several recommendations that may be useful to improve dissemination.

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.