Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases

Abstract

Recent research has revealed that most articles published in top US accounting journals come from institutions based in the USA or a small number of other English-speaking countries (Jones and Roberts, Journal of Business Finance and Accounting, 32(5/6), pp. 1107-1140, 2005). It has also been shown that the research paradigm favoured by US journals is financial economics, with the result that articles on accounting history or social and behavioural accounting are very scarce. European journals exhibit a more diverse content. Nevertheless, as shown by some studies, British authors are the main contributors to these journals. As a consequence, the assertion has been made that the published literature is not perfectly representative of the diversity of European accounting research. The aim of this study is to test the validity of this assertion by comparing the content of 18 major academic journals in accounting over five years (2000-2004) with the set of papers presented at the EAA congress in 2003, 2004 and 2005. The results give some support to the assertion that the diversity of European accounting research is imperfectly reflected in academic journals. They also are consistent with the idea that non-English-speaking scholars are at a competitive disadvantage in the race for publication in recognised periodicals.

Publication Records of Faculty Promoted to Professor: Evidence from the UK Accounting and Finance Academic Community

“…with its attendant methodology of positivism, while non-US journals have more diverse content and methodological heterogeneity (Raffournier and Schatt, 2010).…”

Management Accounting Research in Brazil: Development, Challenges and Opportunities

“…A maioria das publicações relevantes em contabilidade gerencial na Europa provém de pesquisadores que trabalham no Reino Unido (CARMONA; GUTIERREZ;CAMARA, 1999;JONES;ROBERTS, 2005;RAFFOURNIER;SCHATT, 2010). Particularmente, o que acontece no Reino Unido em termos de contabilidade gerencial é de certa forma diferente do que acontece no resto da Europa.…”

On neo-colonialism and the colonisation of accounting research

“…It is in this respect that Raffournier and Schatt (2010) argue that most accounting research published in top US accounting journals come from US institutions and that "non-English speaking scholars are at a competitive disadvantage in the race for publication in recognized periodicals" (p.1). Likewise, Borghans and Cörvers (2009) maintain that the Americanisation of European education is clearly seen in the change of language used in research from the national language German or French to English.…”

“…Likewise, Raffournier and Schatt (2010) argue that "the top accounting research journals do not fairly reflect the variety of research conducted throughout the world because the number of research fields and methodologies is largely limited to financial accounting research using a positivist perspective and statistical methods, particularly in U.S. accounting research journals [which] clearly show that top US journals focus on a limited number of domains, methodologies and data origins" [Lukka and Kasanen, 1996;Bonner et al, (2006), p.11]. Similarly, Williams et al (2006) found that accounting research was dominated "by graduates of an elite set of schools who have demonstrated agility in employing the methods of economics and monetarist finance" (p.814).…”

“…It also served the ideological and career interests of both academics and large public accounting firms" (p. 582). Raffournier and Schatt (2010) contend that the research published in the top accounting research journals is largely limited to financial accounting research and the research methodologies to positivist perspective and statistical methods, particularly in the US accounting journals. They cite several studies, such as that by Lee (1997, p.3), that "have shown that most articles are authored by scholars affiliated to a limited number of American universities and sharing the same research orientation".…”