Class information for:
Level 1: ACCOUNTING ORGANIZATIONS AND SOCIETY//MANAGEMENT ACCOUNTING RESEARCH//ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL

Basic class information
Class id #P Avg. number of
references		 Database coverage
of references
2232 2314 64.7 28%


Bar chart of Publication_year

Last years might be incomplete

Hierarchy of classes
The table includes all classes above and classes immediately below the current class.


Cluster id Level Cluster label #P
1 4 ECONOMICS//EDUCATION & EDUCATIONAL RESEARCH//PSYCHOL 3876184
17 3       BUSINESS//BUSINESS, FINANCE//MANAGEMENT 121089
965 2             ACCOUNTING ORGANIZATIONS AND SOCIETY//AUCTIONS//MANAGEMENT ACCOUNTING RESEARCH 10698
2232 1                   ACCOUNTING ORGANIZATIONS AND SOCIETY//MANAGEMENT ACCOUNTING RESEARCH//ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL 2314

Terms with highest relevance score


rank Term termType Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with term
in class
1 ACCOUNTING ORGANIZATIONS AND SOCIETY journal 5797463 32% 60% 734
2 MANAGEMENT ACCOUNTING RESEARCH journal 1486233 6% 79% 142
3 ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL journal 757611 6% 43% 133
4 BUSINESS, FINANCE WoSSC 556145 73% 3% 1682
5 CRITICAL PERSPECTIVES ON ACCOUNTING journal 534263 4% 45% 90
6 MANAGEMENT CONTROL SYSTEMS authKW 399224 2% 64% 47
7 MANAGEMENT CONTROL authKW 281953 2% 38% 57
8 MANAGEMENT ACCOUNTING authKW 280290 2% 43% 49
9 EUROPEAN ACCOUNTING REVIEW journal 211735 3% 24% 68
10 COMPTABILITE CONTROLE AUDIT journal 187614 1% 44% 32

Web of Science journal categories


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with term
in class
1 Business, Finance 556145 73% 3% 1682
2 Management 14603 18% 0% 406
3 Business 3949 8% 0% 182
4 Public Administration 1638 3% 0% 68
5 Sociology 483 3% 0% 70
6 Ethics 274 1% 0% 29
7 Industrial Relations & Labor 164 1% 0% 18
8 History of Social Sciences 121 1% 0% 14
9 Economics 117 3% 0% 80
10 Planning & Development 116 1% 0% 26

Address terms


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 ACCOUNTING 161380 7% 7% 171
2 ACCOUNTING FINANCE 61063 4% 5% 100
3 MANAGEMENT ACCOUNTING CONTROL 46904 0% 44% 8
4 ACCOUNTING GRP 42212 0% 40% 8
5 ACCOUNTING MANAGEMENT CONTROL 38923 0% 27% 11
6 ECOLE COMPTABILITE 36531 0% 46% 6
7 ACCOUNTING TAXAT LEGAL STUDIES BUSINESS 35182 0% 67% 4
8 ACCOUNTING AUDITING 32564 0% 22% 11
9 DISCIPLINE ACCOUNTING 30684 0% 21% 11
10 ACCOUNTING AUDITING TAXAT 29685 0% 75% 3

Journals


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class
1 ACCOUNTING ORGANIZATIONS AND SOCIETY 5797463 32% 60% 734
2 MANAGEMENT ACCOUNTING RESEARCH 1486233 6% 79% 142
3 ACCOUNTING AUDITING & ACCOUNTABILITY JOURNAL 757611 6% 43% 133
4 CRITICAL PERSPECTIVES ON ACCOUNTING 534263 4% 45% 90
5 EUROPEAN ACCOUNTING REVIEW 211735 3% 24% 68
6 COMPTABILITE CONTROLE AUDIT 187614 1% 44% 32
7 ACCOUNTING REVIEW 126402 6% 7% 128
8 BRITISH ACCOUNTING REVIEW 108899 1% 28% 30
9 ACCOUNTING AND BUSINESS RESEARCH 91582 2% 17% 41
10 ABACUS-A JOURNAL OF ACCOUNTING AND BUSINESS STUDIES 50146 1% 22% 17

Author Key Words


Rank Term Chi square Shr. of publ. in
class containing
term		 Class's shr. of
term's tot. occurrences		 #P with
term in
class		 LCSH search Wikipedia search
1 MANAGEMENT CONTROL SYSTEMS 399224 2% 64% 47 Search MANAGEMENT+CONTROL+SYSTEMS Search MANAGEMENT+CONTROL+SYSTEMS
2 MANAGEMENT CONTROL 281953 2% 38% 57 Search MANAGEMENT+CONTROL Search MANAGEMENT+CONTROL
3 MANAGEMENT ACCOUNTING 280290 2% 43% 49 Search MANAGEMENT+ACCOUNTING Search MANAGEMENT+ACCOUNTING
4 ACCOUNTING HISTORY 176306 1% 64% 21 Search ACCOUNTING+HISTORY Search ACCOUNTING+HISTORY
5 ACCOUNTING 167787 3% 17% 75 Search ACCOUNTING Search ACCOUNTING
6 STRATEGIC MANAGEMENT ACCOUNTING 135708 1% 86% 12 Search STRATEGIC+MANAGEMENT+ACCOUNTING Search STRATEGIC+MANAGEMENT+ACCOUNTING
7 BUDGETARY PARTICIPATION 105553 0% 100% 8 Search BUDGETARY+PARTICIPATION Search BUDGETARY+PARTICIPATION
8 ACCOUNTING PROFESSION 96937 1% 57% 13 Search ACCOUNTING+PROFESSION Search ACCOUNTING+PROFESSION
9 LEVERS OF CONTROL 93823 0% 89% 8 Search LEVERS+OF+CONTROL Search LEVERS+OF+CONTROL
10 INTERACTIVE USE 79165 0% 100% 6 Search INTERACTIVE+USE Search INTERACTIVE+USE

Core articles
The table includes core articles in the class. The following variables is taken into account for the relevance score of an article in a cluster c:
(1) Number of references referring to publications in the class.
(2) Share of total number of active references referring to publications in the class.
(3) Age of the article. New articles get higher score than old articles.
(4) Citation rate, normalized to year.


Rank Reference # ref. in
cl.		 Shr. of ref. in
cl.		 Citations
1 LUFT, J , SHIELDS, MD , (2003) MAPPING MANAGEMENT ACCOUNTING: GRAPHICS AND GUIDELINES FOR THEORY-CONSISTENT EMPIRICAL RESEARCH.ACCOUNTING ORGANIZATIONS AND SOCIETY. VOL. 28. ISSUE 2-3. P. 169-249 146 70% 124
2 NAPIER, CJ , (2006) ACCOUNTS OF CHANGE: 30 YEARS OF HISTORICAL ACCOUNTING RESEARCH.ACCOUNTING ORGANIZATIONS AND SOCIETY. VOL. 31. ISSUE 4-5. P. 445 -507 125 84% 26
3 CHENHALL, RH , SMITH, D , (2011) A REVIEW OF AUSTRALIAN MANAGEMENT ACCOUNTING RESEARCH: 1980-2009.ACCOUNTING AND FINANCE. VOL. 51. ISSUE 1. P. 173 -206 104 83% 11
4 OTLEY, D , (2016) THE CONTINGENCY THEORY OF MANAGEMENT ACCOUNTING AND CONTROL: 1980-2014.MANAGEMENT ACCOUNTING RESEARCH. VOL. 31. ISSUE . P. 45 -62 89 75% 2
5 CHENHALL, RH , (2003) MANAGEMENT CONTROL SYSTEMS DESIGN WITHIN ITS ORGANIZATIONAL CONTEXT: FINDINGS FROM CONTINGENCY-BASED RESEARCH AND DIRECTIONS FOR THE FUTURE.ACCOUNTING ORGANIZATIONS AND SOCIETY. VOL. 28. ISSUE 2-3. P. 127 -168 79 71% 367
6 COOPER, C , (2015) ENTREPRENEURS OF THE SELF: THE DEVELOPMENT OF MANAGEMENT CONTROL SINCE 1976.ACCOUNTING ORGANIZATIONS AND SOCIETY. VOL. 47. ISSUE . P. 14 -24 70 79% 0
7 DERFUSS, K , (2015) RELATING CONTEXT VARIABLES TO PARTICIPATIVE BUDGETING AND EVALUATIVE USE OF PERFORMANCE MEASURES: A META-ANALYSIS.ABACUS-A JOURNAL OF ACCOUNTING FINANCE AND BUSINESS STUDIES. VOL. 51. ISSUE 2. P. 238 -278 77 69% 0
8 CHENHALL, RH , MOERS, F , (2015) THE ROLE OF INNOVATION IN THE EVOLUTION OF MANAGEMENT ACCOUNTING AND ITS INTEGRATION INTO MANAGEMENT CONTROL.ACCOUNTING ORGANIZATIONS AND SOCIETY. VOL. 47. ISSUE . P. 1 -13 60 87% 1
9 COOPER, DJ , ROBSON, K , (2006) ACCOUNTING, PROFESSIONS AND REGULATION: LOCATING THE SITES OF PROFESSIONALIZATION.ACCOUNTING ORGANIZATIONS AND SOCIETY. VOL. 31. ISSUE 4-5. P. 415 -444 67 75% 134
10 HOPPER, T , BUI, B , (2016) HAS MANAGEMENT ACCOUNTING RESEARCH BEEN CRITICAL?.MANAGEMENT ACCOUNTING RESEARCH. VOL. 31. ISSUE . P. 10 -30 53 85% 1

Classes with closest relation at Level 1


Rank Class id link
1 17376 BALANCED SCORECARD//PERFORMANCE MEASUREMENT SYSTEM//PERFORMANCE MEASUREMENT
2 11899 SUSTAINABILITY REPORTING//ENVIRONMENTAL DISCLOSURE//GLOBAL REPORTING INITIATIVE
3 36105 ACCOUNTING INFORMATION MANAGEMENT//BELFER SCI INT RELAT//COMPLETED CONTRACT METHOD
4 21513 IPSAS//ACCRUAL ACCOUNTING//FINANCIAL AND BANKING CRISIS
5 30301 BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS//LEHRSTUHL FINANZWIRT AFT CONTROLLING//WERPUNKT IND MANAGEMENT CONTROLLING
6 35171 TARGET COSTING//AFFECTIVE PEDAGOGY//BIT BUILT IN TEST
7 20750 MANAGEMENT FASHION//MANAGEMENT CONSULTING//MANAGEMENT CONSULTANCY
8 2700 INSTITUTIONAL LOGICS//INSTITUTIONAL WORK//INSTITUTIONAL THEORY
9 1699 AUDITING-A JOURNAL OF PRACTICE & THEORY//AUDIT FEES//AUDIT QUALITY
10 34226 ARBEITSGRP METVOPDENFOR//CSHPE//EVICTEES

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