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2; 2016

Intellectual Structure of Accounting Research: A Historical Review on

the Journal of Accounting Organization Society
Alper Erserim1
1
Faculty of Business Administration, Mugla Sıtkı Kocman University, Muğla, Turkey
Correspondence: Alper Erserim, Faculty of Business Administration, Mugla Sıtkı Kocman University, Muğla,
Turkey.

Received: February 6, 2016 Accepted: February 19, 2016 Online Published: February 28, 2016
doi:10.5430/afr.v5n2p1 URL: http://dx.doi.org/10.5430/afr.v5n2p1

This study was presented as a draft paper at the 11th. International Accounting Conference held in İstanbul between
the dates of 31 October and 2 November 2014.

Abstract
The Journal of Accounting Organization Society (AOS) focuses on the relationship between accounting and
processes of human behavior and organizational structure. In addition, the journal aims to address all aspects of the
relationship between social and political environment change in terms of business with accounting. (Note 1) This is
one of the primary reasons for choosing this journal as the study subject. Moreover, AOS ranked first in the list of
accounting journals and fourth out of 45 business school journals and according to the Financial Times (Note 2). In
this study, the structure of accounting research has been studied based on the AOS journal. This study specifically
examines the AOS between the years 1990-2014.
The purpose of this study is to examine general approaches to the accounting research in the context of this journal
for the last quarter of this century by examining the reference patterns of studies published in the AOS over the last
25 years. Such a type of situation assessment can contribute to understanding current developments in the
international accounting literature, observing the interaction between accounting and other disciplines and
understanding general trends in accounting research.
In this context, citation analysis was done for the studies in AOS and has attempted to put forward prominent
reference sources and authors of these sources. The analysis further explains the impact of other journals on the
articles’ references published in the AOS.
Keywords: Accounting research, Intellectual structure, Citation analysis
1. Introduction
All the information generated in the social sciences can be implemented in real life problems to the extent supported
by statistical and mathematical based measurement techniques as in other fields. The main reference point to
understand development of accounting research is especially academic journals published periodically (Gökkurt,
1998: 22).
It is required to monitor publications periodically and form an inventory for these publications to understand
sub-fields of social sciences. As a result, studies were conducted recently under universities’ Information and
Records Management Departments to find out what scientific information collectively produced. The reported results
of scientific publications are important in science and technology policy determination and are an indispensable
indicator as it finds place to itself. The effectiveness of scientific publications has usually been demonstrated by
bibliometric studies. It is a well-known fact that bibliometric research conducted in this regard uses the citation
indices as data sources. At same time information derived from citation indices are used to evaluate scientific
publications of science and technology policy documents (Al, 2008: 3, 4).
International databases have developed a variety of tools for measuring the performance of publications. Important
information related to the Web of Science citation database can be documented as most cited papers, impact factors
of the journals and performances of authors by developed tools to analyze citations. However, a publication must be

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present in periodicals and scanned in databases to be included in the information provided by the database. Therefore,
publications such as book/book chapters that are not included in the reference pool and non-scanned papers in
databases are excluded from the analysis of those citation analysis tools. Sometimes the field’s most important works
can be a book or publication from other fields. For this purpose, all of the reference source of the publications must
be evaluated to determine main referenced studies.
In this context, citations in the journal of Accounting, Organizations and Society (AOS) are examined and all of the
references are included in the research. The question of this research is: What is the intellectual structure of the main
reference sources that shapes the accounting research field? Additionally these questions are asked respectively, how
were the main references distributed periodically? Which works fed the journal as a reference source? What are the
studies forefronts from other fields?
This study is part of a larger research project. As part of ongoing research, bibliometric analysis is performed on the
references published in accounting journals listed in the Financial Times' list of the top 45 business administration
journals. These journals are as follows: Accounting, Organizations and Society; Accounting Review;
Contemporary Accounting Research; Journal of Accounting and Economics; Journal of Accounting Research and
Review of Accounting Studies. In the later stages of the analysis, publications of these journals will be examined by
the citation and co-citation analyses from the beginning of their publication to the most recent publication. In this
study, as part of the project, citation analysis was conducted by taking into account the weights of the studies
published in the AOS and the most cited journals and authors are subsequently determined.
The following section briefly reviews the considerable studies related to the citation analysis and its application on
accounting studies in the literature. Methodology of the study, analysis techniques, and data are introduced in section
three. Section four discusses the results of the citation analysis conducted and provides some important authors and
publications as listed according to the results. In the last section, the study is concluded with a general overview.
2. Literature Review
One of the first studies on citation analysis conducted in the literature was made by McCrae in 1974. In the study, the
relationship between accounting systems and information systems has been examined through the publications of 17
journals during 1968- 1969. Hofstedt (1976) examined the interaction between accounting and other disciplines
under the title of behavioral accounting research and contributed to the discussion of citation analysis in this
accounting field. A study conducted by Brown et al. (1985) examined the effect of important journals that published
in the field and is found in the journal of “Contemporary Accounting Research” (CAR). The same topic applied on
the journal of AOS which is also the subject of this study (Gardner et al., 1987). In the study, the impact of AOS
articles that published between 1976 and 1984 on the studies published between 1985 and 1986 were analyzed.
According to Bonner et al. (2006) ranking of the accounting journals was determined by survey and citation
techniques which led them not to consider subfields of accounting literature properly. As a result of this conclusion,
Chan et al (2009) considers the dissertations completed during 1999-2003 and ranks the top journals according to
their specialty in the accounting field. Chan and Liano (2009) also determined the most influential journals, articles,
institutions and researchers in the accounting field by using a threshold citation analysis technique. The Journal of
Accounting Research, the Journal of Accounting and Economics and Accounting Review were determined as the
most influential journals while Richard G. Sloan, Robert E. Verrechia and Paul M. Healy were the most influential
researchers in the accounting field.
Tahai and Rigsby (1998) investigate the durability of research in the accounting literature by using gamma
distribution to determine mean, median and mode for citation age of those studies. Authors concluded that the mean
number of citation years is nine and Accounting, Organization and Society, the subject of this study is among the
most influential four accounting journals according to their periodical track records.
Solomon and Trotman (2003) examined the author’s profile of AOS compared to other journals in the field according
to some evaluation criteria. Just et al. (2009) examined number of 2578 study in total that published in leading
journals including AOS during the years of 1990-2007 and authors classified the 50 major works located in the
journals according to their periods.
3. Method
One of the most important purposes of scientific research is to impact other researchers and the field itself. It should
be noted that citations play an important role just in measuring the impact of publications, thus constituting a subset
of scientific authority. Some studies are referenced not just for the direct intellectual impact they have but also for the
legitimacy they give to the topic. At the same time, it is observed that authors have the tendency to prefer theoretical,

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conceptual and review studies compare to the experimental and observational studies (Peng and Zhou, 2006: 491).
Citation analysis research draws a lot of interest in recent years and issues such as author efficiency, the use of
publications, and the aging of literature are discussed in these studies. In this context, citation analysis research, for
example, is helping to create core journal collection, to determine how long the resources are used, the most
commonly used sources, and who the most productive researchers are in a particular topic. The findings of citation
analysis are both used to evaluate scientific research activities and the benefit to library collections management and
development (Al and Tonta, 2004: 21).
This study is a literature research that uses bibliometric technique as an analysis method. Bibliometric analysis
indicates the collecting, processing and analyzing of data obtained from scientific publications (Verbeek et al., 2002:
181). bibliometric analysis- based approach is accepted as objective to the evaluation of research in a particular field
(Acedo and Casillas, 2005).
The sum of 63, 628 citations obtained from a set of 880 articles published during 1990-2014 in the AOS journal have
been examined and the main framework of the publications determined. Table 1 shows the number of articles and
citations periodically considered in this study. As seen in the table, 41- % of the articles included in this study belong
to the period of 1990-1999. The percentage of total citations obtained from these studies in this period was 36- %.
Additionally, 42- % of the articles included in this research belong to the period of 2000-2009 and their share of the
citations out of all the studies is 43- %. Finally, 17- % of articles used in the study cover the last five years of the
AOS journal and their share of the citations in these articles from that period is 21- %.
Table 1. Number of articles and citations
Observation Period Sum of Articles (%) Sum of Citations (%)
1990-1999 359 (41%) 22981 (36%)
2000-2009 367 (42%) 27151 (43%)
2010-2014 154 (17%) 13496 (21%)
Total 880 63628
In the study, prominent articles published in the AOS over the last 25 years are determined by using citation analysis
as one of the bibliometric techniques. Additionally, other journals’ contributions to AOS with their weight are
determined. Moreover, most cited authors’ publications over the last 25 years are also determined. The main findings
mentioned above are presented in the following sections.
4. Results
The Web of Science and Science Direct databases were used to examine the publications of the AOS journal.
According to data obtained from these databases, this study covers the 25 year periods from 1990-2014. During this
period, the number of publications in the journal is 880 and number of references belonging to these articles is 63628.
During the examination of the AOS journal, article and research notes are included while editorials, book reviews,
post adjustments, and call for paper have not been taken into account.
The results of the research information obtained from databases were transferred to Excel and analyzed. Firstly, most
referenced publications are listed in Table 2. Next, the books and journals mostly feeding the AOS journal as sources
were determined and also shown in Table 3. Finally, the authors who come to the forefront in the AOS journal are
shown in Table 4.
According to the finding of most cited articles of the AOS journal, the 1980’s had significant differences compared to
the other periods of publications. The mean year of the most cited publications is 1984; the newest publication in the
list belongs to the year 1992 (Robson), while the oldest publication was in 1977 (Meyer, Foucault and Magali). It is
possible to see from the weights of the periodicals in the list that those periodicals comprise 12 of the total 20
publications.
When the publications are examined according to content, books like Science in Action, The Constitution of Society,
and Psychometric Theory in the list showed that the journal of AOS can be defined as a multi-disciplinary periodical.
Psychometric Theory is a measurement- oriented statistical methodology book. The reason behind the rise of Science
in Action by Latour can be considered under the actor-network theory (individuals, technology, nature, theories,
opinions, and beliefs form a network to create a new field) (Justesen and Jan Mouritsen: 2011). In addition, it is
possible to say that culture studies decrease respectively towards the years including and after 2010’s (Hofstede,
1979). Numerous findings regarding the content can be made from the list below. Studies published in the fields of

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account management, sociology, and psychology are among the core studies in the list below and it is possible to say
that these studies have not lost importance during any of the periods. Three of the studies belong to the field of
organization theory. The seventh and tenth articles are the pioneering studies of neo-institutional theory in the field of
organization theories (Özen, 2007: 237-239). The last article in the list focuses on the effect of national culture on the
organizations also providing a legitimating effect on organizational culture issues that take place in the field as a
sub-organization theory (Hatch and Cunliffe, 2006: 181).
Table 2. Most Cited 20 Studies in AOS Journal
Most Cited 20 Studies in the AOS Journal During 1990-2014 Periods (Note 3)
R(Note D(Note
Publication Information 1 2 3 Total
4) 5)
Peter Miller, Ted O'Leary, Accounting and the Construction of The Governable
1 1041 62 41 16 119
Person, Accounting, Organizations and Society, Volume 12, Issue 3, 1987.
Anthony G. Hopwood, The Archeology of Accounting Systems, Accounting,
2 1050 60 40 14 114
Organizations and Society, Volume 12, Issue 3, 1987.
Stuart Burchell, Colin Clubb, Anthony Hopwood, John Hughes, Janine Nahapiet,
3 The Roles of Accounting in Organizations and Society, Accounting, Organizations 1192 53 36 23 112
and Society, Volume 5, Issue 1, 1980.
Andrew Abbott, The System of Professions: An Essay on the Division of Expert
4 7492 34 30 20 84
Labor. By. Chicago: University of Chicago Press, 1988.
Bruno Latour, Science in Action: How to Follow Scientists and Engineers Through
5 16981 18 43 15 76
Society Harvard University Press, 1987.
Stuart Burchell, Colin Clubb, Anthony G. Hopwood, Accounting in its Social
6 Context: Towards A History of Value Added in The United Kingdom, 563 34 26 7 67
Accounting, Organizations and Society, Vol. 10, Issue 4, 1985.
Meyer, J.W. and Rowan, B. `Institutional Organizations: Formal Structure as
7 17182 33 19 13 65
Myth and Ceremony', American Journal of Sociology 83: 1977.
Keith W. Hoskin, Richard H. Macve, Accounting And The Examination: A
8 Genealogy Of Disciplinary Power, Accounting, Organizations and Society, Vol. 11, 525 33 26 5 64
Issue 2, 1986.
Foucault, M. Discipline and Punish: The Birth Of The Prison, New York, Random
9 41335 29 21 11 61
House 1977.
DiMaggio, P.J. and Powell, W.W. "The Iron Cage Revisited: Institutional
10 Isomorphism and Collective Rationality in Organizational Fields." American 26631 24 20 11 55
sociological review 48 (2): 1983.
Alistair M. Preston, David J. Cooper, Rod W. Coombs, Fabricating budgets: A
11 study of the production of management budgeting in the national health service, 330 18 28 7 53
Accounting, Organizations and Society, Volume 17, Issue 6, August 1992.
12 Magali Sarfatti, The Rise of Professionalism, Univ. of California Press, Jan 1, 1977. 4741 25 17 7 49
13 Nunnally, J. C , Psychometric Theory, New York: McGraw Hill, 1978. 60097 17 22 10 49
14 Anthony Giddens, The Constitution of Society, Univ. of California Press, 1986. 29009 20 15 12 47
Peter Armstrong, The Rise of Accounting Controls in British Capitalist
15 324 32 12 2 46
Enterprises, Accounting, Organizations and Society, Volume 12, Issue 5, 1987.
Keith Robson, Accounting Numbers As “Inscription”: Action at A Distance and
16 The Development of Accounting, Accounting, Organizations and Society, Volume 367 5 27 12 44
17, Issue 7, October 1992.
Watts, Ross L; Zimmerman, Jerold L., Positive Accounting Theory,
17 4785 27 12 5 44
1986,Prentice-Hall
Lawrence A. Gordon, V.K. Narayanan, Management accounting systems,
18 perceived environmental uncertainty and organization structure: An empirical 594 17 24 1 42
investigation, Accounting, Organizations and Society, Volume 9, Issue 1, 1984.
Peter Armstrong, Changing management control strategies: The role of
19 competition between accountancy and other organizational professions, 317 24 14 2 40
Accounting, Organizations and Society, Volume 10, Issue 2, 1985.
Geert Hofstede, Culture's consequences: International differences in
20 26288 20 17 3 40
work-related values, Sage Publications, 1980.

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Journals of references that are used in the AOS journal are investigated and the most frequently used 20 journals are
listed in Table 3. The 20 journals listed below constitute almost one- third of the all references (63628) examined in
the study. It can be concluded that an AOS journal publication substantially feed its own publications and is on the
top of the journal rankings.
The research showed that journals of management sciences in particular were weighted heavily on the list. Six of the
20 journals (Administrative Science Quarterly, Harvard Business Review, The Academy of Management Journal,
Strategic Management Journal, Academy of Management Review, and the Journal of Applied Psychology) listed
below are the leading journals in the field of management (Podsakoff et al. 2008: 649). The strategic management
discipline started earning the distinction as of being a scientific discipline recently (Barca, 2005: 34) and it is
interesting that the AOS journal shows sensitivity to the rise of the Strategic Management Journal one of the most
important periodicals in sub-fields of management discipline in the 2000s. Additionally, the American Journal of
Sociology is one of the most cited journals by AOS. This shows that AOS continues to be at publication of its own
nature. As stated in the introduction of the study, the AOS journal focuses on the “relationship between human
behavior, structures of organization process and accounting”.
Critical accounting, management accounting and auditing journals occupy a great deal of space when the accounting
field is examined. Findings demonstrate that the number of critical accounting and sociology field journals is
increasing by period in recent years. Some considerable points not included in the list are that law and organizational
behavior journals are also found among the important references of AOS articles. “Organizational Behavior and
Human Decision Processes”, “Laws of Market” and “Law Policy” journals are among the first thirty journals with
their citation quantities 247 and 147 respectively.
Table 3. Most Cited Journals Periodically in AOS Journal
Most Cited 20 Journals In AOS Journal During 1990-2014
Rank Journals 1990-1999 2000-2009 2010-2014 Total
1 Accounting, Organizations and Society 2405 3610 1723 7738
2 The Accounting Review 873 847 397 2117
3 Journal of Accounting Research 631 582 213 1426
4 Administrative Science Quarterly 457 330 152 939
5 Critical Perspectives On Accounting 124 307 239 670
6 Accounting, Auditing & Accountability Journal 118 320 212 650
7 Academy of Management Review 180 275 160 615
8 The Academy of Management Journal 167 282 141 590
9 Journal of Management Accounting Research 55 334 92 481
10 American Journal of Sociology 136 137 162 435
11 Management Accounting Research 89 240 105 434
12 Accounting, Business & Financial History 80 201 84 365
13 Journal of Accounting and Economics 57 195 104 356
14 Contemporary Accounting Research 41 146 137 324
15 Management Accounting Quarterly 37 251 30 318
16 Auditing A Journal of Practice & Theory 111 85 110 306
17 Journal of Accountancy 191 92 20 303
18 Strategic Management Journal 38 206 58 302
19 Harvard Business Review 135 108 50 293
20 Journal of Applied Psychology 119 124 49 292
Total 6044 8672 4238 18954

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Most cited authors determined in the study and 20 of them are presented below in Table 4. When creating this list,
the author of the studies is taken into account according to data provided by databases, and the other authors in the
same studies are ignored. Two authors on the top of the list are Hopwood A. G. and Peter Miller, major contributors
to the AOS journal. Although Foucault Michel, Latour Bruno and Giddens Anthony are not directly related to the
field of accounting, they shape the accounting field by their work. The impact of Foucault's work on accounting
research (Armstrong, 1994) can be investigated in-depth. Furthermore, the number of citations to Hofstede decreases
periodically as a reflection of the decline in cultural studies.
Table 4. Most Cited 20 Authors Periodically in AOS Journal
Most Cited 20 Authors In AOS Journal During 1990-2014
R Author Name 1990-1999 2000-2009 2010-2014 Total
1 Hopwood Anthony G. 277 219 88 584
2 Miller Peter 186 275 116 577
3 Foucault Michel 127 85 71 283
4 Power Michael 38 110 108 256
5 Latour Bruno 47 126 61 234
6 Kaplan R. S. 87 97 46 230
7 Merchant K. A. 87 115 28 230
8 Brownell P. 116 87 2 205
9 Chua W.F. 59 86 45 190
10 Covaleski M.A. 72 76 41 189
11 Giddens Anthony 54 78 51 183
12 Burchell S. 88 63 30 181
13 Cooper DJ 79 53 48 180
14 Simons R. 44 100 35 179
15 Chenhall R. H. 32 100 38 170
16 Robson K. 42 80 36 158
17 Meyer J.W. 88 41 28 157
18 Hofstede G. 86 56 5 147
19 Roberts J. 48 60 32 140
20 Watts R.L. 90 36 13 139
5. Conclusions
The structure of the accounting research has been examined in the content of the AOS journal. Studies published in
the AOS journal over the last 25 years during the period of 1990-2014 are examined historically. The main purpose
of the study is to determine the main characteristic structure of the accounting research in the last quarter by
analyzing the articles published in the AOS journal during the last 25 years. Such an assessment of the situation
contributes to understand recent developments in international accounting literature, to determine the interaction
between accounting and other disciplines and to understand the general trends in accounting research. Most cited
studies in the AOS journal point to the years of the 1980s as a publication date. Books like Science in Action, The
Constitution of Society, and Psychometric Theory show the multi-disciplined characteristic of the AOS journal.
The results of the study showed also that science of management journals has a particular weight on the studies of
this journal. As a result, six of the 20 journals in the list are leading journals in the management of science
(Administrative Science Quarterly, Harvard Business Review, The Academy of Management Journal, Strategic
Management Journal, Academy of Management Review, and Journal of Applied Psychology). The American Journal
of Sociology is the most cited sociology journal by the AOS journal. This situation confirms that the journal is
operating according to its primary mission.
This study is limited to determine the most cited articles and journals in the AOS journal during the last 25 years by

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conducting citation analysis taking into account the weightings. This study is part of a larger research program. As
part of ongoing research, the Financial Times listed the best 45 journals for business schools and an accounting field
related journal was chosen. Bibliometric analysis will be conducted for the citations of the studies published in these
journals. These journals are Accounting, Organizations and Society; Accounting Review; Contemporary Accounting
Research; the Journal of Accounting and Economics; the Journal of Accounting Research and Review of
Accounting Studies'. In further studies, articles from these journals can be examined from the beginning of their
publication with citation and co-citation analysis.
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Notes
Note 1. This study was presented as a draft paper at the 11th. International Accounting Conference held in İstanbul
between the dates of 31 October and 2 November 2014.
Note 2. "Author Information Pack". Retrieved 13 January 2014.
http://www.elsevier.com/wps/find/journaldescription.cws_home/486?generatepdf=true (31.07.2014)
Note 3. Financial Times Top 45 Journals
https://library.mcmaster.ca/find/ft-research-rank-journals (31.07.2014)
Note 4. 1) 1990-1999; 2) 2000-2009; 3) 2010-2014
Note 5. Rankings of the studies according to citations
Note 6. General Database Total Citations

Published by Sciedu Press 9 ISSN 1927-5986 E-ISSN 1927-5994