Cite and seek: Exploring accounting history through citation analysis of the specialist accounting history journals, 1996 to 2008

Abstract

Elements of the history of research publications on accounting’s past are examined through an analysis of citations appearing in 546 articles published from 1996 to 2008 in the three specialized, English language, accounting history journals. The purpose was to enlighten understandings of this corpus of literature, particularly through the exploration of the significance, interrelationships and comparative dimensions of this journal network and its scholarly community. There was an observable insularity in citation patterns within the specialist journals, and yet a degree of heterogeneity across these journals. The analysis also defined a group of core, commonly cited articles in these journals, although all such articles were drawn from generalist accounting journals, with the extent of citations to the broader business, economic and management history literatures illustrating minimal engagement with these related disciplines. The findings suggest that while accounting history, as a discipline, can foster excellence in research, there is considerable scope for addressing identified deficiencies in the literature and for expanding the research community to enliven the discipline.