The purpose of this study is to investigate whether the emergence of specialized journals has affected management accounting research paradigms. Articles published in eight leading accounting journals from 1991 to 2000 are analyzed using Shields’ (1997) classification schemes. The study reports two major findings. One is that the overall percentage of management accounting research published in five non-specialized accounting journals has remained relatively constant since the establishment of three specialized journals oriented to management accounting research. The other is that the editorial boards of specialized journals appear to have broader interests in research Topics, to be more flexible with regard to research Methods, and are more willing to accept manuscripts adopting various Theories. Overall, the results of this study support that the emergence of management accounting research journals impacted research paradigms gradually during the 1990s.
Hwang, N.-C.R. and Wu, D. (2006), "Has the Emergence of the Specialized Journals Affected Management Accounting Research Paradigms?", Epstein, M.J. and Lee, J.Y. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 15), Emerald Group Publishing Limited, Bingley, pp. 143-168. https://doi.org/10.1016/S1474-7871(06)15007-8Download as .RIS
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