A Descriptive Analysis of the Content and Contributors of Behavioral Research In Accounting 1989–1998

Abstract

This paper provides a description of the topical content and research methods used in BRIA during its first ten years using a modified Birnberg and Shields (1989) taxonomy of the “schools” of behavioral research, leading to an analysis of the impact of BRIA on the accounting literature. The authors and their schools of affiliation and degree are then examined. Next, cites used in BRIA are analyzed, and the most-cited authors, articles, and journals are indicated. The journals cited in BRIA are also ranked, both by total citation count over the ten-year period, and using a modal citation age in BRIA of four years, to show a change in the citation pattern in BRIA. In addition, we examine the extent to which BRIA is cited in four leading accounting journals, i.e., The Accounting Review; Contemporary Accounting Research; Accounting, Organizations and Society; and Auditing: A Journal of Practice & Theory. Finally, findings and conclusions of the study are discussed.