Abstract
This study creates citation-based rankings for accounting institutions by topical areas (AIS, audit, financial, managerial, tax, and other) and methodologies (archival, analytical, experimental, and other) extending prior count-based ranking studies that disaggregate rankings by topic and methodology. We report separate rankings for different year windows (previous 6 years, 12 years, and since 1990) and only give institutions credit for authors who currently work for the institution. We show that disaggregated citation-based rankings are important as the correlations for some topic areas and methodologies with an overall ranking are modest. We also show that the correlation for citation-based and count-based rankings can differ significantly in some situations suggesting the importance of considering both types of rankings in decision making.
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