European Accounting Review: The profile of accounting research in Europe

摘要

Universities and scholars from all over the world are currently under pressure to publish in scientific journals, because that brings great notoriety both for the scholar and the educational institution they are linked to. This paper aims to contribute to systematize the knowledge about the accounting research profile in Europe, by developing an empirical study of all articles published over five years in a European scientific journal of reference. As specific objectives, we aim to contribute to the knowledge about the articles' main features, particularly: to determine the authorship characteristics, analyse which topics are more researched, and describe the main methods used. The results show that accounting research in Europe consists mainly of articles whose main theme is financial accounting, written mostly by male authors who develop their research collectively. Europe had the highest percentage of participation, especially the UK, which was the country that contributed the most. With regard to methodology, the empirical studies use mainly already existing databases.