| Abstract: |
Recent research has revealed that most articles published in top US accounting
journals come from institutions based in the US or a small number of other
English-speaking countries (Jones and Roberts, 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 eighteen 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 recognized periodicals. |