A taxonomy of content and citations in the journal of accounting education (1983–1989)

Abstract

This study reports the results of a citation and content analysis of the 187 main section articles and teaching notes which appeared in the first six volumes of the Journal of Accounting Education (JAEd). The study identifies the most common resource citations and classifies the articles and notes by subject topic and research methodology. The study shows that JAEd authors have researched a broad spectrum of topics using a variety of research methodologies. Suggestions for improving the scope and breadth of accounting education research are proposed. Accounting historians will likely describe the 1980s as a decade of turmoil and unprecedented change within the accounting profession. Among the many significant events of the decade, the profession: (a) adopted new professional standards in response to recommendations of the Anderson Committee; (b) incorporated the microcomputer into virtually every aspect of professional ser- vices; (c) issued the expectation gap auditing standards in response to Cohen and Treadway Commissions' recommendations; (d) issued 68 statements of financial accounting standards and numerous exposure drafts, including those addressing the controversial areas of deferred income taxes, foreign currency translation, pension plans, current value accounting, and post-retirement bene- fits; and (e) merged the Big Eight into the Big Six. To fulfill its mission to prepare the next generation of accounting profession- als, accounting education must respond to these and other changes in the accounting profession. Never before have accounting educators had such a challenge. It is not surprising then that accounting education research came to the forefront during the 1980s, as demonstrated by three significant events: (a) The Journal of Accounting Education (JAEd), a refereed journal founded by the School of Accounting at James Madison University, issued its first bi-annual journal in 1983; (b) accounting education articles previously limited to the Educational Research section of The Accounting Review were expanded to annual issues of Issues in Accounting Education (Issues) in 1983-84 and bian-