Akademik Veri Yönetim Sistemi
The American Accounting Association's Annual Meeting, District Of Columbia, Amerika Birleşik Devletleri, 9 - 14 Ağustos 2024, ss.77
Abstract: This study examines 63,976 accounting research abstracts published between 1966 and 2021. The research question considers whether abstracts with Afrocentric titled articles function as an ideological counterpoint to dominant paradigms. The study documents progressive isomorphism within Afrocentric work, non-Afrocentric work, and most journals including those with a public interest orientation. On average, Afrocentric papers diverged from topics favored by the mainstream, were associated with lower ranking journals, and exhibited above-average conformity to within-topic semantic themes. A different pattern of topical specialization was detected in a Sinocentric control group, but no conformity effect. The study raises questions as to whether the Afrocentric conformity effect is the result of 1) defects in the review process, or 2) differences in cultural response to Foucauldian incentives to conform. The paper concludes with a discussion of implications in relation to ideological diversity and recommendations for accounting programs and journal review processes.
Key words: bibliometric analysis, journal rankings, latent semantic analysis, accounting research, diversity, Africa, silence of the social