政府会计研究主题、方法与引用率基于美国文献的数据分析.docVIP

政府会计研宄主题、方法与引用率 基于美国文献的数据分析 张琦田霈 中南财经政法大学政府会计研宄所 为丫明确政府会计研宄质量与引用率的影响因素，有必要对已发表高质量文献的 研允选题与方法进行梳理。本文以美国《会计评论》等六大国际顶级会计 上 发表的71篇政府会计文献为研宄样本，采用定性与定量相结合的研宄方法，分析 梳理其研究主题与方法，及其对引用率的影响。研究发现：（1）制度环境的变迁为 政府会计研宄持续创造了新的研宄主题；⑵美国的政府会计文献在政治市场、债 券市场，以及会计准则实施后果三方面，呈现出前后继承性与连续性特征；（3）研 宄主题与方法选择对文献的引用率具有显著影响:政治市场的文献更易被其他文 献引用，而债券市场文献的引用率相对于其他文献显著较低;采用经验研宄方法 的文献相对于非经验研究方法的文献更易被其他文献引用；（4）经验研究方法的 不同分支类型对引用率的影响存在差异，采用指数构建研宄方法的文献更易被其 他文献引用，采用实验研究的文献引用率相对其他文献而言显著较低。而大样本 实证研宄的文献与其他文献在引用率方而则未见显著差异。本文研宂结论将有助 于借鉴美国政府会计研宄经验，提升中国未来政府会计研宄的规范性与学术价 值。 关键词： 政府会计;文献分析;选题;研宂方法; 基金：国家自然科学基金面上项目71572194） Governmental Accounting Research Topic, Methodology and Citation Frequency Based on the Data Analysis of American Literatures Zhang Qi Tian Pei Abstract： To make clear the factors which influence the quality and citation frequency of governmental accounting research, we need to analyze the published high quality governmental accounting literatures. This study selects 71 American governmental accounting literatures published in six major international accounting journals including The Accounting Review as the research sample，uses a method which combines qualitative and quantitative analysis to find out the factors that influence the citation frequency of governmental accounting articles. We find that( 1) The transition of institutional environment creates new topic for governmental accounting continuously; ( 2) There arc three continuous ancl successive lines in American governmental accounting research, which are political market, municipal bond market and implementation consequences of new accounting standards; ( 3) Research topic and method significantly influence the citation frequency. Articles focusing on political market are more likely to be cited. Articles choosing bond market as topic arc less likely to be cited. Literatures using empirical analysis have a higher citation frequency. ( 4) Different branches of empirical study have different effects on citation frequency, literatures c