摘要
以Scopus数据库为数据来源,根据2018年国际会计期刊的分区排名,以12种一区期刊1999-2018年发表的7,123篇论文为样本,对会计领域的科研合作进行分析。首先,采用回归分析法研究科研合作对论文质量的影响,发现作者合作、来自不同机构和不同国家的作者合作会显著提高论文质量。其次,采用社会网络分析法对会计领域的作者合作网络进行分析,发现网络中存在较大的主群体比例、较高的聚类系数和较低的网络平均路径,表明作者合作网络具有"小世界"特征;进一步对引用率最高的前100名和前200名作者的合作网络分析,发现核心作者之间存在紧密的合作关系。研究突出合作对科研质量的影响,为会计领域研究人员审视合作网络化、通过多渠道加强与影响力较高的核心作者合作、提高科研质量提供参考。
This paper uses the Scopus database as a data-source,selects 12 Q1 international accounting journals according to the discipline ranking in 2018,and collects7,123 journal articles published from 1999 to 2018.The research collaboration in accounting is analyzed in two perspectives.Firstly,regression analysis is used to study the impact of research collaboration on the quality of papers.It is found that author collaboration and the collaboration between authors from different institutions and countries can significantly improve the quality of papers.Secondly,the social network analysis method is used to analyze the author’s collaboration network in the accounting field,and it is found that the collaboration network has a large proportion of main groups,a high clustering coefficient,and a low average network distance,indicating that the author’s collaboration network in accounting field is characteristic of Small World.Further analysis on the collaboration network of the top 100 and top 200 authors with high citation rates finds that there is a close relationship among core authors.The research highlights the impact of collaboration on the quality of scientific research,and provides a reference for researchers in the accounting field to examine the collaboration networking,strengthen collaboration with core authors with great influence through various channels,and improve the quality of scientific research.
作者
路吊霞
王晓军
Xu Lina
Diaoxia Lu;Xiaojun Wang;Lina Xu(School of Economics and Management,Yan’an University,Yan’an Shaanxi 716000,China;Accounting Department,Royal Melbourne Institute of Technology University,Melbourne 3132,Australia)
出处
《会计与经济研究》
CSSCI
北大核心
2020年第6期76-93,共18页
Accounting and Economics Research
基金
国家自然科学青年基金项目(71702102)
关键词
会计研究
会计期刊
合作网络
社会网络分析
accounting research
accounting journals
collaboration network
social network analysis
