Intellectual Structure of Accounting Research: A Historical Review on the Journal of Accounting Organization Society

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.