Accounting, Organizations and Society

Top Research Topics at Accounting Organizations and Society?

Accounting Organizations and Society is organized to address concerns in the fields of Accounting, Audit, Public relations, Social psychology and Management accounting. The Accounting works featured in the journal incorporate elements from Context (language use), Politics and Process (engineering).

• Accounting (46.48%)
• Audit (15.05%)
• Public relations (14.81%)

What are the most cited papers published in the journal?

• The “new public management” in the 1980s: Variations on a theme (2600 citations)
• Management control systems design within its organizational context: findings from contingency-based research and directions for the future (2235 citations)
• DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: AN APPLICATION OF STAKEHOLDER THEORY (1562 citations)

Research areas of the most cited articles at Accounting Organizations and Society:

The journal publications are mainly concerned with subjects like Accounting, Public relations, Management accounting, Management control system and Control (management). The journal publications deal with Accounting in conjunction with Politics and similar fields in State (polity). The published articles facilitate discussions on Public relations that incorporate concepts from other fields like Field (Bourdieu), Accountability and Audit.

What topics the last edition of the journal is best known for?

• Law
• World War II
• Social psychology

The previous edition focused in particular on these issues:

The journal investigates studies in Audit, Accounting, Public relations, Incentive and Context (language use). In Accounting Organizations and Society, Intermediary, Actuarial science and Negotiation are investigated in conjunction with one another to address concerns in Audit research. Accounting Organizations and Society holds forums on Accounting that merges themes from other disciplines such as Similarity (network science), Collusion and Behavioral economics.

Some problems in Public relations that were presented in it overlapped with concepts under Elite, Perception, Control (management), Audit committee and Construct (philosophy). Incentive is the main point of discussion in Accounting Organizations and Society but it also connects with fields such as

• Profit (accounting) which is related to area like Honesty, Investment decisions, Capital budgeting, Management accounting and Financial incentives,
• Public economics which intersects with area such as Pay Equity and Mediation.. The Context (language use) research presented in Accounting Organizations and Society explores the relationship between Field (Bourdieu) and the closely related topic of Doxa, Ideology, Power (social and political), Empirical research and Symbolic power.

The most cited articles from the last journal are:

• Accountability as mourning: accounting for death in the time of COVID-19 (9 citations)
• How do team workloads and team staffing affect the audit? Archival evidence from U.S. audits (5 citations)
• Determinants and consequences of auditor dyad formation at the top level of audit teams (3 citations)

Papers citation over time

A key indicator for each journal is its effectiveness in reaching other researchers with the papers published at that venue.

The chart below presents the interquartile range (first quartile 25%, median 50% and third quartile 75%) of the number of citations of articles over time.

Top authors and change over time

The top authors publishing in Accounting Organizations and Society (based on the number of publications) are:

• Mark W. Dirsmith (24 papers) absent at the last edition,
• David J. Cooper (23 papers) published 1 paper at the last edition,
• Anthony G. Hopwood (21 papers) absent at the last edition,
• Michael D. Shields (19 papers) absent at the last edition,
• Michael Power (17 papers) published 1 paper at the last edition.

The overall trend for top authors publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top authors.

Top affiliations and change over time

Only papers with recognized affiliations are considered

The top affiliations publishing in Accounting Organizations and Society (based on the number of publications) are:

• University of Manchester (68 papers) published 1 paper at the last edition the same number as at the previous edition,
• London School of Economics and Political Science (55 papers) absent at the last edition,
• University of New South Wales (44 papers) published 1 paper at the last edition the same number as at the previous edition,
• University of Alberta (35 papers) published 1 paper at the last edition,
• University of Illinois at Urbana–Champaign (33 papers) published 2 papers at the last edition the same number as at the previous edition.

The overall trend for top affiliations publishing in this journal is outlined below. The chart shows the number of publications at each edition of the journal for top affiliations.

Publication chance based on affiliation

The publication chance index shows the ratio of articles published by the best research institutions in the journal edition to all articles published within that journal. The best research institutions were selected based on the largest number of articles published during all editions of the journal.

The chart below presents the percentage ratio of articles from top institutions (based on their ranking of total papers).Top affiliations were grouped by their rank into the following tiers: top 1-10, top 11-20, top 21-50, and top 51+. Only articles with a recognized affiliation are considered.

During the most recent 2021 edition, 6.25% of publications had an unrecognized affiliation. Out of the publications with recognized affiliations, 17.78% were posted by at least one author from the top 10 institutions publishing in the journal. Another 15.56% included authors affiliated with research institutions from the top 11-20 affiliations. Institutions from the 21-50 range included 22.22% of all publications and 44.44% were from other institutions.

Returning Authors Index

A very common phenomenon observed among researchers publishing scientific articles is the intentional selection of journals they have already attended in the past. In particular, it is worth analyzing the case when the authors participate in the same journal from year to year.

The Returning Authors Index presented below illustrates the ratio of authors who participated in both a given as well as the previous edition of the journal in relation to all participants in a given year.

Returning Institution Index

The graph below shows the Returning Institution Index, illustrating the ratio of institutions that participated in both a given and the previous edition of the conference in relation to all affiliations present in a given year.

The experience to innovation index

Our experience to innovation index was created to show a cross-section of the experience level of authors publishing in a journal. The index includes the authors publishing at the last edition of a journal, grouped by total number of publications throughout their academic career (P) and the total number of citations of these publications ever received (C).

The group intervals were selected empirically to best show the diversity of the authors' experiences, their labels were selected as a convenience, not as judgment. The authors were divided into the following groups:

• Novice - P < 5 or C < 25 (the number of publications less than 5 or the number of citations less than 25),
• Competent - P < 10 or C < 100 (the number of publications less than 10 or the number of citations less than 100),
• Experienced - P < 25 or C < 625 (the number of publications less than 25 or the number of citations less than 625),
• Master - P < 50 or C < 2500 (the number of publications less than 50 or the number of citations less than 2500),
• Star - P ≥ 50 and C ≥ 2500 (both the number of publications greater than 50 and the number of citations greater than 2500).

The chart below illustrates experience levels of first authors in cases of publications with multiple authors.

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