政府会计研究主题、方法与引用率——基于美国文献的数据分析

Governmental Accounting Research Topic,Methodology and Citation Frequency——Based on the Data Analysis of American Literatures

为了明确政府会计研究质量与引用率的影响因素,有必要对已发表高质量文献的研究选题与方法进行梳理。本文以美国《会计评论》等六大国际顶级会计期刊上发表的71篇政府会计文献为研究样本,采用定性与定量相结合的研究方法,分析梳理其研究主题与方法,及其对引用率的影响。研究发现:(1)制度环境的变迁为政府会计研究持续创造了新的研究主题;(2)美国的政府会计文献在政治市场、债券市场,以及会计准则实施后果三方面,呈现出前后继承性与连续性特征;(3)研究主题与方法选择对文献的引用率具有显著影响:政治市场的文献更易被其他文献引用,而债券市场文献的引用率相对于其他文献显著较低;采用经验研究方法的文献相对于非经验研究方法的文献更易被其他文献引用;(4)经验研究方法的不同分支类型对引用率的影响存在差异,采用指数构建研究方法的文献更易被其他文献引用,采用实验研究的文献引用率相对其他文献而言显著较低。而大样本实证研究的文献与其他文献在引用率方面则未见显著差异。本文研究结论将有助于借鉴美国政府会计研究经验,提升中国未来政府会计研究的规范性与学术价值。

To make clear the factors which influence the quality and citation frequency of governmental accounting research,we need to analyze the published high quality governmental accounting literatures. This study selects 71 American governmental accounting literatures published in six major international accounting journals including The Accounting Review as the research sample,uses a method which combines qualitative and quantitative analysis to find out the factors that influence the citation frequency of governmental accounting articles. We find that( 1) The transition of institutional environment creates new topic for governmental accounting continuously;( 2) There are three continuous and successive lines in American governmental accounting research,which are political market,municipal bond market and implementation consequences of new accounting standards;( 3) Research topic and method significantly influence the citation frequency. Articles focusing on political market are more likely to be cited. Articles choosing bond market as topic are less likely to be cited. Literatures using empirical analysis have a higher citation frequency.( 4) Different branches of empirical study have different effects on citation frequency,literatures constructing index are more likely to be cited,while the citation frequency of experiment research is lower.There are no difference between positive study and non-positive study. This study basd on American governmental accounting literatures can be applied to improve the academic value of future Chinese governmental accounting research.