Title: Deep impact: impact factors and accounting research

Authors: Wm. Dennis Huber

Addresses: School of Business and Technology, Capella University, Minneapolis, MN 55402, USA

Abstract: The impact of accounting research has been the subject of several studies over the past 30 years. Impact factors using citation analysis is the major method of evaluating the impact of accounting research and ranking accounting journals. Studies of the impact of accounting research using citation analysis have been conducted on faculty, doctoral students, and departments of accounting. Impact factor and citation analysis are considered by some to serve as proxies for the value or contribution of a journal or article. However, few question the meaning of impact factors or understand how impact factors are calculated. This paper discusses the meaning of impact factors and their importance in accounting research, and the potential for manipulating impact factors to the detriment of developing and producing accounting knowledge. The purpose of the paper is to pull back the curtain that veils the true meaning of impact factors.

Keywords: accounting research; accounting journals; impact factors; citation analysis.

DOI: 10.1504/IJCA.2016.076084

International Journal of Critical Accounting, 2016 Vol.8 No.1, pp.56 - 67

Received: 04 May 2015
Accepted: 04 May 2015
Published online: 23 Apr 2016 *

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