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ABSTRACT: This article provides a content and citation analysis of 186 articles published in the Journal of Management Accounting Research (JMAR) between 1989 and 2008. We first examine JMAR's national and international presence. Then an analysis of JMAR is structured by a taxonomy used by Hesford et al. (2007) to classify the articles into content, source disciplines, research methods, and contributors. Articles and citations in JMAR are analyzed and the most-cited authors, articles, journals, and books are presented. The extent to which JMAR authors are cited in leading non-management accounting journals is also presented. Finally, authorships and editorial contributions by international faculty are compiled and discussed.
INTRODUCTION
This marks the 20th year for the Journal of Management Accounting Research (JMAR), which is published by the Management Accounting Section of the American Accounting Association. At this juncture, it is important to examine the role JMAR has played in the management accounting arena. Periodically evaluating the accomplishments of a journal is an important contribution (Brown and Huefner 1994). Meyer and Rigsby (2001) suggest that after a journal is established, an analysis of its content and citations provides a useful basis for understanding the direction of the publication. They propose that such an evaluation is critical in determining a journal's stature and its contributions to the literature.
We examine the content, source disciplines, research methods, and contributors to JMAR during the 20-year period (1989 to 2008) and provide an analysis of its citations. Additionally, we examine international contributions of JMAR's authors and editorial participants. Finally, we compare this research to other management accounting reviews and citation analyses.
Motivation for Study
Accounting researchers recognize the importance of reviewing the accomplishments of accounting journals. The Journal of Accounting Research (JAR) was reviewed by Dyckman and Zeff (1984), while Heck and Bremser (1986) examined sixty years of The Accounting Review (TAR). Brown et al. (1987) analyzed Accounting, Organizations and Society (AOS), and Smith and Krogstad (1984, 2003) compiled the accomplishments of Auditing: A Journal of Practice & Theory. Meyer and Rigsby completed a content and citation analysis of Behavioral Research in Accounting (BRIA) in 2001 while Mensah et al. (2004) examined the impact of management accounting research in four journals published between 1986 and 2000. Most recently, Hesford et...