Influential accounting articles, individuals, PhD granting institutions and faculties: A citational analysis

This study utilizes the Accounting Research Directory to identify influential articles and individuals. Influence is defined in terms of cites per year by five leading accounting journals. The ''top 100'' articles are identified, and the 26, papers defined as classics are content analyzed to determine the contextual framework in which citation takes place. The 123 individuals whose body of work constitutes a classic (i.e. cited at least four times per year since year of publication) are identified, and these data are used to ''rank'' individuals, Ph.D. granting institutions and faculties. Copyright (C) 1996 Elsevier Science Ltd