Assessing the impact of environmental accounting research: evidence from citation and journal data

Charles H. Cho (1) , Tiphaine Jérôme (2) , Jonathan Maurice (3)

1 Schulich School of Business
2 CERAG - Centre d'études et de recherches appliquées à la gestion
3 TSM - Toulouse School of Management Research

Purpose This paper aims to conduct an analysis of management research based on impact measures, with a focus on the accounting discipline and the environment theme. Using author and journal data as units of analysis, this study seek to determine the representation of environmental accounting researchers among the most cited accounting authors and the consideration given to environmental issues in the impact assessment of management journals. Design/methodology/approach This study collects and quantitatively analyzes the publications and citations of the 50 most cited accounting authors and run a principal component analysis on a collection of journal-centered indicators and rankings. Findings This study finds that – among the most cited accounting authors – environmental accounting researchers hold a relatively influential position although their research is mainly published in non-top-tier accounting journals. This study also documents that some environment-themed journals suffer from significant disadvantages in peer-reviewed journal rankings. Practical implications Environmental accounting researchers are likely to disseminate their research in other media than in top-tier journals. This may have an impact on the academic viability of this field. Social implications Despite their strong connection to societal issues, some research themes could become understudied if journal rankings are not able to consider publication outlets in a more comprehensive way. There is a strong need for a broader consideration of scientific production, particularly in relation to its overall societal impact. Originality/value To the best of the authors’ knowledge, this is the first time an empirical analysis, combining author and journal data and documenting such findings, has been presented for publication. This study means to provide some descriptive insights into where environmental accounting researchers and environment-themed journals stand.

Mots clés: impact factor; journal rankings; research assessment; research impact

Domaines: Gestion et management

Charles H. Cho, Tiphaine Jérôme, Jonathan Maurice. Assessing the impact of environmental accounting research: evidence from citation and journal data. Sustainability Accounting, Management and Policy Journal, 2022, 13 (5), pp.989-1014. ⟨10.1108/SAMPJ-09-2021-0384⟩. ⟨hal-03770661⟩