ACADEMIC TAX ARTICLES: PRODUCTIVITY AND PARTICIPATION ANALYSES 1980–2000

Advances in Taxation

ISBN: 978-0-76231-134-7, eISBN: 978-1-84950-290-0

ISSN: 1058-7497

Publication date: 9 November 2004

Abstract

Productivity, participation, and trend analyses are used in this study to examine academic tax publications by accounting faculty. These analyses utilize a database of academic tax articles from 1980 through 2000 derived from 13 academic research journals. Results suggest that, on average, 46 tax articles have been published annually during the most recent five-year period, sole or dual authorship is the primary publication strategy by authors of academic tax articles, and assistant professors authored the most tax articles on an annual basis in these journals. The results also find that schools of residence for those publishing are far more diverse than the schools of training. Comparisons with Kozub et al. (1990) show some limited similarities for school at publication and university of degree productivity listings. This study also identifies some of the overall context for tax accounting research by noting groups making a significant contribution to the literature.

Citation

Hutchison, P.D. and White, C.G. (2004), "ACADEMIC TAX ARTICLES: PRODUCTIVITY AND PARTICIPATION ANALYSES 1980–2000", Advances in Taxation (Advances in Taxation, Vol. 16), Emerald Group Publishing Limited, Bingley, pp. 181-197. https://doi.org/10.1016/S1058-7497(04)16008-0

Publisher

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Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

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