This paper reports on an on-going research analysing 1,300 accounting history articles published in specialized (Journal of Accounting Historians, Accounting History Review, Accounting History) and general journals (Accounting, Organisation and Society, Critical Perspectives on Accounting, Accounting, Auditing and Accountability Journal) between 1996 and 2015, using a topic modeling technique. The paper complements prior assessments of the research by providing measures of the relative prevalence of research areas and their evolution over time. The analysis offers insights into accounting history by refining previous categorisations, uncovering overlooked topic areas, and substantiating trends, such as the demise of interest in the technical core of accounting in favour of more variegated and fragmented approaches. Particular attention is paid to differences between specialized and general outlets.
Ferri, P., Lusiani, M., Pareschi, L. (2019). What do 1,300 accounting history papers talk about? Evidence from a semi-automated content analysis. In Identità, innovazione e impatto dell’aziendalismo italiano. Dentro l’economia digitale Atti del XXXIX Convegno nazionale Accademia Italiana di Economia Aziendale - AIDEA (Torino, 12 e 13 settembre 2019) (pp.464-477). ITA : Collane@unito.it.
What do 1,300 accounting history papers talk about? Evidence from a semi-automated content analysis
Luca Pareschi
2019-01-01
Abstract
This paper reports on an on-going research analysing 1,300 accounting history articles published in specialized (Journal of Accounting Historians, Accounting History Review, Accounting History) and general journals (Accounting, Organisation and Society, Critical Perspectives on Accounting, Accounting, Auditing and Accountability Journal) between 1996 and 2015, using a topic modeling technique. The paper complements prior assessments of the research by providing measures of the relative prevalence of research areas and their evolution over time. The analysis offers insights into accounting history by refining previous categorisations, uncovering overlooked topic areas, and substantiating trends, such as the demise of interest in the technical core of accounting in favour of more variegated and fragmented approaches. Particular attention is paid to differences between specialized and general outlets.File | Dimensione | Formato | |
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