A paper published in a British journal (Chan et al. , 2006 ) attempted to rank accounting research output across Europe through the metric of published articles in refereed journals. One of its findings was that, for the period 1991-2002, 24 of the top 25 researchers in Europe were British (or Anglophone). As the editor of a European accounting journal and someone who has been attending the European Accounting Association and other European conferences on accounting research for more than 25 years, this finding seems, to say the least, counter-intuitive. Leaving aside the question of the perversity of league tables and their abuse, it appears to be at least a misunderstanding of how accounting research in Europe is disseminated and calls for some comment. Essentially the methodology used in the article was to count articles in English-language academic journals, and had been developed from a US study. Such an intuitively unlikely finding would lead one to speculate that the methodology could not be transferred across borders. Hopwood ( 2008 , p. 17) comments on current research trends: In some senses a form of intellectual McDonaldization has taken place with the new knowledge structures able to function very rapidly
European Accounting Research - A Comment
Abstract
A paper published in a British journal (Chan et al. , 2006 ) attempted to rank accounting research output across Europe through the metric of published articles in refereed journals. One of its findings was that, for the period 1991-2002, 24 of the top 25 researchers in Europe were British (or Anglophone). As the editor of a European accounting journal and someone who has been attending the European Accounting Association and other European conferences on accounting research for more than 25 years, this finding seems, to say the least, counter-intuitive. Leaving aside the question of the perversity of league tables and their abuse, it appears to be at least a misunderstanding of how accounting research in Europe is disseminated and calls for some comment. Essentially the methodology used in the article was to count articles in English-language academic journals, and had been developed from a US study. Such an intuitively unlikely finding would lead one to speculate that the methodology could not be transferred across borders. Hopwood ( 2008 , p. 17) comments on current research trends: In some senses a form of intellectual McDonaldization has taken place with the new knowledge structures able to function very rapidlyPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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European Accounting Research - A Comment
Follow Accounting in Europe
, Volume 5 (1): 1-13
Informa Healthcare – Jun 1, 2008
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