知识流动视角下审计学科的知识来源、知识扩散与学科特征演化研究——基于1982—2022年知网引文数据库的分析

Research on the Source of Knowledge,Knowledge Diffusion and the Evolution of Subject Characteristics of Auditing under the Perspective of Knowledge Flows——Based on the Analysis of CNKI Citation Database from 1982 to 2022

本文从知识流动的视角来探索审计学科发展的规律,根据普赖斯知识增长定律将1982—2022年审计学科知识增长划分为三个阶段,以文献的引用量与被引用量作为知识来源与知识扩散的测度指标,按照帕累托分析法衡量审计与其他学科间的亲疏关系,并运用托尼比彻学科分类方法来测度不同阶段审计的学科特征。由此得出以下结论:(1)审计学科知识产量呈现迅猛增长态势,经历了恢复增长、爆发增长、持续增长三个阶段。(2)审计学科知识来源更加广泛,亲缘与近缘学科从6个增至33个。知识扩散集中度更高,亲缘与近缘学科数量从36个,减少到24个。(3)从知识来源来看,审计学科经历了从“软”变“硬”的过程,学科的认同度进一步增强。从知识扩散来看,审计学科的影响力主要集中在“应用科学”领域,影响学科类别比例相对固定。研究结论也进一步支撑了将审计学科定位为交叉学科类一级学科的观点。

This article explores the law of the development of the auditing from the perspective of knowledge flow,divides the knowledge growth of the auditing subject into three stages from 1982 to 2022 according to Price’s Law of Knowledge Growth,takes the amount of citation and the amount of quoted in the literature as a measure of knowledge source and knowledge diffusion,measures the affinity between auditing and other subjects in accordance with the Pareto analysis method,and applies the Tony Beecher disciplinary classification method to measure the disciplinary characteristics of auditing at different stages.The following conclusions are drawn;(1)the knowledge production of the auditing discipline has shown a rapid growth,experiencing three stages;recovery growth,explosive growth,and sustained growth;(2)the source of knowledge of the auditing discipline has become more extensive,with the number of affinity and proximity subjects increasing from 6 to 33.Knowledge diffusion is more concentrated,and the number of affinity and proximity subjects has decreased from 36 to 24.(3)From the point of view of knowledge sources,the auditing discipline has gone through the process of changing irom“soft”to“hard”,and the identity of the discipline has been further strengthened.In terms of knowledge diffusion,the influence of the auditing discipline is mainly concentrated in the field of“applied sciences”,and the proportion of influencing subjects is relatively fixed.The findings of the study further support the view that the auditing discipline should be positioned as a first-level discipline in the cross-disciplinary category.