THE IMPACT OF ARTICLES PUBLISHED ON MANAGEMENT ACCOUNTING

Abstract

The general objective of this study is to know the impact that articles on Management Accounting have in Spain. Descriptive analysis focuses on accounting publication in four Spanish journals, two of a professional nature and two of an academic nature. In order to¬ measure the impact three indicators were used: citations that referred to the articles after their publication; citations that referred to the authors before publication of the articles and citations of the authors appearing in the bibliographies of published works. By means of analysis of the third indicator, it was also possible to verify who the most cited Spanish authors were, what organizations they were connected to, the types of sources most used in the production of their articles and the connections between authors, reviewers and editors. Results of the study suggest that the publication of articles on Management Accounting in Spain is scarce. The study revealed that journals are the preferred source of publishing for Spanish academics, although they show their preference for foreign publications. We also observed that connections between authors, reviewers and editors do not exist.