2006
DOI: 10.1007/s11573-006-0019-7
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Struktur und Entwicklung der Controllingforschung — Eine Zitations-und Kozitationsanalyse von Controllingbeiträgen in deutschsprachigen wissenschaftlichen Zeitschriften von 1970 bis 2003

Abstract: Überblick ■ Controlling ist eine vergleichsweise junge Teildisziplin der Betriebswirtschaftslehre, die sich mittlerweile in Praxis und Wissenschaft etabliert hat. Das Wissen über seine Entwicklung ist in weiten Teilen noch unscharf und weitgehend durch "anecdotal evidence" bestimmt. ■ Ziel des Aufsatzes ist es, einen Beitrag zum besseren Verständnis von Strukturen und Entwicklung der deutschsprachigen Controllingforschung zu leisten. ■ Die durchgeführte Untersuchung beruht auf einer Analyse der Zitations-und K… Show more

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citations
Cited by 46 publications
(8 citation statements)
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“…A citation is literature mentioned in the bibliography of a publication and/or used as a source for another written work. It is an acknowledgement of a published statement's level of significance, regardless of whether the citing author is in agreement or disagreement with it (Roth and Gmür, 2004;Schäffer et al, 2006;Voeth et al, 2006). For our study, a co-citation is the citation of at least two identical sources in at least two JRME 14,1 of the publications analyzed.…”
Section: Methodsmentioning
confidence: 99%
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“…A citation is literature mentioned in the bibliography of a publication and/or used as a source for another written work. It is an acknowledgement of a published statement's level of significance, regardless of whether the citing author is in agreement or disagreement with it (Roth and Gmür, 2004;Schäffer et al, 2006;Voeth et al, 2006). For our study, a co-citation is the citation of at least two identical sources in at least two JRME 14,1 of the publications analyzed.…”
Section: Methodsmentioning
confidence: 99%
“…Different methods exist in citation and co-citation research that allow the establishment and development of clusters. The method applied here is a well-known construct that has been used in similar studies (Casillas and Acedo, 2007;Gmür, 2003;Gundolf and Filser, n.d.;Leonidou et al, 2010;Prévot et al, 2010;Schäffer et al, 2006). Using this procedural approach allows research fields to be presented in a clear and detailed fashion (Roth and Gmür, 2004).…”
Section: Methodsmentioning
confidence: 99%
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“…There are a number of alternative ways to assess the impact of works and authors in a discipline (Zupic and Č ater, 2015). One approach that has been used relates to assessing the citations of works, where it is argued that papers with higher citations are more impactful and thus influence the development of the domain (Arnold et al, 2003;Schaffer et al, 2006). Citation analysis is the most common objective approach to ranking authors, articles and journals, used in several business disciplines such as marketing (Baumgartner and Pieters, 2003;Chan et al, 2012Chan et al, , 2017Jaffe, 1997;Jobber and Simpson, 1988;Leone et al, 2012;Leong, 1989;Schlegelmilch and Oberseder, 2010;Wang et al, 2015), economics and finance (Chan et al, 2013;Chen and Huang, 2007;Frey and Rost, 2010;Mabry and Sharplin, 1985;Pinkowitz, 2002), information technology (Deng and Lin, 2012;Willcocks et al, 2008), and operations research (Davarzani et al, 2016;Petersen et al, 2011;Vokurka, 1996).…”
Section: Citation Analysismentioning
confidence: 99%
“…Die Zitationsanalyse ist eine quantitativ ausgerichtete bibliographische Methode zur Analyse der Strukturen eines Forschungsfeldes (Schäffer et al 2006). Mittels Zitationsanalyse werden Zitate auf den Zusammenhang zwischen der zitierenden und der zitierten Arbeit hin analysiert.…”
Section: Abb 1: Entwicklung Der Anzahl Der Em-publikationen In Akadeunclassified