中外会计学科领域科研合作网络特征对比研究

A Comparative Study on the Characteristics of Research Collaboration Networks in the Field of Accounting between China and Foreign Countries

现代信息技术和互联网的快速发展,为学者间的科研合作提供了便利。会计科研合作与其他学科有所不同,为深入研究中外会计学科领域科研合作的特征,以2005-2021年期间发表在国内外会计学科顶级期刊上的研究论文为研究样本,基于文献计量和社会网络分析,对核心作者和机构间科研合作的特征进行识别与分析。研究发现:在会计学科领域,英文期刊已形成了稳定的核心作者群,而中文期刊的核心作者还处于动态变化中;中外核心作者合作网络存在差异,英文核心作者之间已经形成较为紧密且相对较大的合作关系群,而中文核心作者之间的合作较少且不稳定;机构科研合作主要是同一高校内部和高校之间的合作,而高校与政府、企业之间的科研合作较少。

The rapid development of modern information technology and the internet has facilitated scholarly research collaboration.There are significant differences in research collaboration characteristics between accounting scholars and those in the science and engineering fields.In order to further study the characteristics of research collaboration in the field of accounting in China and foreign countries,the research papers published in the top domestic and foreign journals from 2005 to 2021 were taken as research samples.Employing bibliometric and social network analysis,this study aims to identify and analyze the collaborative features of core prolific authors and institutions.The findings reveal that in the field of accounting,a stable core group of authors has formed in English-language journals,while Chinese-language journals are still undergoing dynamic changes.There are differences in the collaborative networks of prolific authors between Chinese and international contexts.In English-language journals,a closely-knit and relatively extensive collaborative network among core authors has been established,whereas Chinese-language core authors exhibit less frequent and unstable collaboration.Institutional research collaboration predominantly manifests as intra-university collaborations and collaborations between universities,with limited collaboration observed between universities and government or businesses.