Networks of accounting research: A citation-based structural and network analysis

Abstract

This study measures journal influence using the principles of knowledge capital and social networks. The structural index measure is used to evaluate knowledge capital flows in a network of 22 accounting research journals over the years 2000–2006. The influence measure is a function of both the quantity and quality of citations resulting in journal influence rankings that reflect each journal's contribution to the broad context of accounting research. Findings show that although some journals are highly cited, they may be less influential in the accounting research community. Publishing research of high value is one key to increasing the influence of a journal in the network. Furthermore, the analysis of a well-defined journal network provides a view of the distinct contribution of individual journals. The network analysis diagram provides a visual perspective of journal relationships, emphasizes the strength of relational ties and suggests that influential journals may take on different roles. The contribution of other disciplines to the top-five influential accounting research journals is also presented.