Original Research

A review of accounting research in internationalising journals in the South African region

Charl J. de Villiers, Pei-Chi K. Hsiao
South African Journal of Economic and Management Sciences | Vol 20, No 1 | a1729 | DOI: https://doi.org/10.4102/sajems.v20i1.1729 | © 2017 Charl J. de Villiers, Pei-Chi K. Hsiao | This work is licensed under CC Attribution 4.0
Submitted: 14 December 2016 | Published: 07 December 2017

About the author(s)

Charl J. de Villiers, Graduate School of Management, Faculty of Business and Economics, The University of Auckland, New Zealand; Department of Accounting, University of Pretoria, South Africa
Pei-Chi K. Hsiao, Graduate School of Management, Faculty of Business and Economics, The University of Auckland, New Zealand


Share this article

Bookmark and Share

Abstract

Background: This study analyses the accounting research articles published by South African journals.

Aim and setting: A review of accounting research in internationalising journals in the South African region that publish accounting research.

Methods: The characteristics of accounting articles were analysed. Five journals were analysed, including the four internationalising journals, Investment Analysts Journal, Meditari Accountancy Research, South African Journal of Business Management, and South African Journal of Economic and Management Sciences and one local journal, South African Journal of Accounting Research (SAJAR).

Results: The findings of this study will be of interest to journal editors, authors who would like their research to make an impact and be cited, as well as university research administrators and government higher education policy-makers.

Conclusion: The analyses show that many of the highly cited articles have been published recently, boding well for the citation statistics of these journals in future and indicating some success in their efforts to internationalise. The citations of SAJAR lag behind the citations of the internationalising journals. Each journal publishes articles that cover different subject area(s). Within accounting research, accounting education and social and environmental accounting are popular areas of research, whereas taxation; the public sector; and management accounting are not well represented among published articles during 2015–2016 in these five journals. About half of all accounting articles claim their insights will contribute to the accounting literature, with much smaller percentages claiming to contribute to management, policy-making and practice. The most prolific authors and most prominent universities to some extent follow the most popular subject areas, with a social and environmental researcher, Warren Maroun, featuring strongly, and his university, the University of the Witwatersrand, being prominent. Large proportions of authors of 2015–2016 articles are from outside of Africa, speaking to the success of the internationalisation efforts of the internationalising journals, whereas SAJAR mostly publishes articles by African authors.


Keywords

accounting; research; South African region

Metrics

Total abstract views: 279
Total article views: 342

Reader Comments

Before posting a comment, read our privacy policy.

Post a comment (login required)

Crossref Citations

No related citations found.