Emerging Technologies Research in Accounting: JETA's First Decade

Abstract

ABSTRACT The Journal of Emerging Technologies in Accounting (JETA), an American Accounting Association journal, reached its ten-year milestone in 2013. This study provides a comprehensive bibliometric and comparative analysis of the 66 main research articles and citations of the contributions, which were published from 2004 to 2013. The analysis of the characteristics of the articles comprises the research methodologies and accounting areas as used in the Brigham Young University Accounting Research Rankings, novel classifications based on an expansion of the Brown and Vasarhelyi (1994) accounting research taxonomy, and the AACSB A7 data terms, artificial intelligence, contributing authors, and institutions. The citation analysis reports and compares scholarly and patent results. Some major differences between the citations in Google Scholar, Web of Science, and Scopus came to light.