Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003 : un état des lieux

Abstract

Cet article a pour objet de dresser un état des lieux de la production académique française en comptabilité et contrôle de gestion. Il met notamment en évidence, d’une part, les auteurs et les centres de recherche les plus productifs, d’autre part, les chercheurs français les plus influents. Il porte également sur les revues pour évaluer leur influence. Ce travail est fondé sur le recensement des articles publiés en comptabilité et contrôle de gestion dans les quatre revues académiques françaises «majeures» (Comptabilité-Contrôle-Audit, Finance-Contrôle-Stratégie, Revue française de gestion, Sciences de gestion/ Économies et sociétés) , au cours des dix dernières années (1994-2003), ainsi que sur les travaux qu’ils citent.

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

“…They make the assumption that, due to differences in national characteristics, the proportion of each category may vary among countries. Based on the results obtained by Charreaux and Schatt (2005) and on our knowledge of the French-speaking academic system, these arguments are not without merit. However, things are changing and the promotion criteria used in Anglo-Saxon countries are increasingly prevalent elsewhere in Continental Europe.…”

Accounting academia in emerging economies: evolutions and challenges

“…As a management tool, these rankings influence behaviors and have an impact on the creation of the academic identity construction. Journal rankings and publication profiling are widely addressed in accounting and associated domains" (e.g., finance, information systems) literature, either in a perceptual or a bibliometric approach (Charreaux and Schatt, 2005;Lowe and Locke, 2005;Polonsky and Whitelaw, 2005;Bonner et al, 2006;Hoffjean et al, 2008;Wu et al, 2009;Albu and Lungu, 2012). Prior research seems to agree with the existence of certain patterns of accounting publications, usually corresponding to the rank of the journals in various ranking systems.…”

“…The results are low when compared to similar statistics documented in other studies. For example, Charreaux and Schatt (2005) identify the average number of references at 34.5 for the papers published in four French journals, with an average of 22 for the articles published in the journal considered as being both academic and professional. Chtioui and Soulerot (2005) observe an average of 37.85 references for the articles published in CCA, with articles published in journals as the most commonly used reference type.…”

“…Usually, incentive systems are used to enhance research activity; yet, poorly designed, they can easily induce pernicious effects (Charreaux and Schatt, 2005;Ratnatunga, 2008;. Therefore, how the body of accounting knowledge is created and disseminated and how the identity of accounting academics is formed are of academic interest.…”

“…Prior research in these areas is related to journal rankings (Reiter and Williams, 2002;Swanson, 2004;Lowe and Locke, 2005;Bonner et al, 2006;Hoffjan et al, 2008;Wu et al, 2009;Northcott and Linacre, 2010), the effects of assessment and evaluation practices (Cottingham and Hussey, 2000;Lowe and Locke, 2005;Cruz-Castro and Sanz-Menendez, 2006), the relationship between accounting research and practice (Lee, 1989;Cottingham and Hussey, 2000;Inanga and Schneider, 2005;Moehrle et al, 2009;Baldvinsdottir et al, 2010;Parker et al, 2011;Tucker and Lowe, 2011), and the academic life and career (Hermanson, 2008;Gendron, 2008;James, 2008;Chua, 2011;Czarniawska, 2011;Messner, 2013). Much of this research is placed in the context of developed countries, with a preeminence for the Anglo-American context (United Kingdom, Australia, USA) (Cottingham and Hussey, 2000;Inanga and Schneider, 2005;Lowe and Locke, 2005;Gendron, 2008;James, 2008;Northcott and Linacre, 2010) and only a few insights on the European context (Charreaux and Schatt, 2005;Gosselin, 2005;Cruz-Castro and Sanz-Menendez, 2006;Hopwood, 2008;Messner, 2013). Hence, calls have been launched to study the challenging academic environment of developing countries (Samkin and Schneider, 2012), affected by the local cultural and history, but also by mimetic actions of following international models.…”