Abstract
Citation analysis has been used in the natural and social sciences for such purposes as evaluating the research contributions of articles, journals, institutions, and individuals (Garfield [1979]). Some specific applications of the technique to the social sciences include measuring the exchange of information within the management sciences (Back [1974]), predicting Nobel Laureates in economics (Quandt [1976]), appraising journals in psychology (White and White [1977]), evaluating the impact of marketing scholars and academic institutions (Robinson and Adler [1981]), and assessing the relative impacts of economics journals (Liebowitz and Palmer [1984]). Citation analysis has also been used on two occasions in the accounting discipline by McRae [1974] and Dyckman and Zeff [1984], but for somewhat more specific purposes than assessing contributions to accounting research in general. For example, McRae [1974] attempted to define the accounting information network based on a citation analysis of the flow of messages
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