A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis

Fülbier, Rolf Uwe; Weller, Manuel

doi:10.1007/bf03396885

Cited by 31 publications

(25 citation statements)

References 59 publications

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“…27 27 Awareness of EAR might be related to the EAA conferences, where participants from the Germanspeaking area have formed the largest group in recent years (Schäffer 2013) and where a substantial number of doctoral students present their current research. Fülbier and Weller (2011) observe a notable rise in the number of international publications by German-speaking financial accounting scholars since the introduction of EAR at the beginning of the 1990s (in line with EAR's policy of integrating paradigms from different European traditions, cf. Carmona et al 1999;Carmona 2002).…”

Section: Discussionmentioning

confidence: 90%

“…They differentiate between journals following functionalist (positivistic) and critical-interpretive paradigms (for this distinction also see Chua 1986;Chapman 2012). In our study, considering the tradition of accounting research in the German-speaking area, in addition to positivistic and critical-interpretive journals, we also take up German journals in business economics that reflect the traditional local paradigm with a focus on normative research (Fülbier and Weller 2011;Lohmann 2012;Wagenhofer 2006). Our study explores the extent of diversity in terms of awareness of a set of different accounting journals and the quality attributed to these outlets.…”

Section: Introductionmentioning

confidence: 99%

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Research diversity in accounting doctoral education: survey results from the German-speaking countries

Pelger

Grottke

2017

Bus Res

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US positivistic accounting research is increasingly perceived as having come to be the point of reference for researchers in other countries, including the German-speaking area where formerly normative research was widespread. In this paper, we present the survey results retrieved from 293 doctoral students in accounting in 2009, a period of transition in which old and new approaches to doctoral education co-existed. Specifically, doctoral students were subject to institutional change in the form of more structured doctoral studies and a focus on internationalisation and attempts to publish in academic journals. We find that at that time there was diversity with regard to both the set of accounting journals considered by doctoral students and the methods employed by the latter in their dissertations. With respect to research methods, we show that factors of the institutional setting reflecting a more structured and international approach to doctoral education are in particular linked to empirical quantitative, and to a lesser extent qualitative, research.

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Section: Discussionmentioning

confidence: 90%

Section: Introductionmentioning

confidence: 99%

Research diversity in accounting doctoral education: survey results from the German-speaking countries

Pelger

Grottke

2017

Bus Res

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“…After the Second World War, however, the international visibility and influence of German accounting research in contrast to other research communities declined sharply (Carmona, Gutiérrez and Cámara, 1999, find a British supremacy in European accounting research). The community of accounting researchers was fairly self-centred from the 1940s to the turn of the millennium (Fülbier and Weller, 2011;Messner et al, 2008), which was partly due to the specific research paradigms followed in financial and management accounting. Research in financial accounting has traditionally been normative (Fülbier and Weller, 2008;Küpper and Mattessich, 2005).…”

Section: Context: Accounting Research In German-speaking Countriesmentioning

confidence: 99%

“…This development is accompanied by a clear focus on the US mainstream model of accounting research (Hopwood, 2008a). While accounting research in the German-speaking area (Germany, Austria and the German-speaking part of Switzerland) has largely remained within its own boundaries for decades (Fülbier and Weller, 2011;Messner et al, 2008), increasing pressures to conform to homogeneous standards, as emphasised in US academia (Hopwood, 2008b), are challenging established paths (Fiedler and Welpe, 2008). At the same time, general modifications of the role of researchers and the university environment take place, caused by increased efficiency concerns in the public sector which result in incentive-based structures for academics (Kieser, 2010) and a pronounced focus on performance in academia (Gendron, 2008).…”

Section: Introductionmentioning

confidence: 98%

Firm or Faculty? Evidence on Characteristics of German-speaking Accounting PhD Students and their Career Preferences

Grottke

Pelger

Schmiedeberg

2013

Accounting Education

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In this paper we focus on the choice that accounting doctoral students from the German-speaking area make, between a future career either in academia or business practice. Based on the results of an online survey, we show that prospective scholars exhibit certain characteristics of passionate researchers more pronouncedly than do future practitioners. The latter group, however, shows more interest in considering practical concerns in their research for the PhD. Furthermore, we show that the impact of institutional incentives is more widespread among future academics. Some implications are drawn for the relationship between research and practice and the future of the accounting academy.

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“…2 2 Following previous reviews of the German accounting literature (e.g., Schäffer and Binder, 2008;Perrey et al, 2010;Fülbier and Weller, 2011;Trapp, 2012a The paper proceeds as follows. In Section 2 we outline the establishment of the dual ledger accounting approach against the background of the German economic and legislative context which constitutes the thesis in our dialectic framework.…”

mentioning

confidence: 99%

Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting

et al. 2016

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German accounting has traditionally followed a dual ledger approach with strictly separated internal cost accounting, as the basis for management information, and external financial accounting focusing on creditor protection and based on the commercial law. However, the increased adoption of integrated accounting systems implies a significant change in the relationship between financial and management accounting systems. We use Hegelian dialectic to trace the historical development of German accounting from separated systems and antithetical propositions of full integration, to the emergence of partial integration as the synthesis of this transformation process. The foundation of our paper is a comprehensive analysis of the literature on the relationship between financial and management accounting in Germany. On this basis, we elaborate how financial accounting in Germany has been shaped by its economic context and legislation, and how financial accounting – accompanied by institutional pressures – in turn influenced management accounting. We argue that the changing relationship between management and financial accounting in the German context illustrates how current accounting practice is shaped not only by its environment, but also by its historical path. Based on this reasoning, we discuss several avenues for future research.

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A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis

Cited by 31 publications

References 59 publications

Research diversity in accounting doctoral education: survey results from the German-speaking countries

Research diversity in accounting doctoral education: survey results from the German-speaking countries

Firm or Faculty? Evidence on Characteristics of German-speaking Accounting PhD Students and their Career Preferences

Separation – integration – and now …? A historical perspective on the relationship between German management accounting and financial accounting

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