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出版SSRN, 2007
URLhttp://books.google.com.hk/books?id=RDHfzwEACAAJ&hl=&source=gbs_api
註釋We examine a citation-based structural influence measure for a sample of 41 accounting journals. We also determine the journals' span of influence in the accounting discipline. Next, based on observed citation patterns, we identify sub-areas in the accounting literature using both hard and soft partitioning clustering techniques. Finally, we explore journal influence in these sub-areas. Results confirm the composition of the top-four of journals in the accounting network. Journal of Accounting Research is the most influential accounting journal. While The Accounting Review and Journal of Accounting & Economics follow closely behind, the influence of Accounting, Organizations & Society is concentrated in only a couple of sub-areas and therefore more limited overall. Although sub-area influence scores are generally robust across clustering techniques, we show that they should be determined using a fuzzy procedure in a discipline like accounting that is characterized by a mixture of generally influential journals and specialized journals.