Google Scholar: an option for citation analysis of brazilian accounting journals?

Authors

DOI:

https://doi.org/10.5007/1983-4535.2020v13n2p140

Abstract

This paper aims to identify whether Google Scholar is an option in analyzing the citations of papers published in Brazilian accounting journals. To that end, we collected the citations of 1,810 papers published between 2007 and 2012 by fifteen accounting journals; the collection was done via Google Scholar, accessed in the months of April of the years 2014, 2015, and 2016. The percentage of papers not found by Google Scholar showed a downward trend over the period: from 2.8% in April 2014 to 0.9% in April 2016. The frequency of papers whose citation counts fell between 2014 and 2016 was 1.6% of the sample. The Spearman rank correlation coefficient between Spell's 5-year Impact Factor and the average citation count of the papers published between 2008 and 2012 for each journal is rs = 0.918; however, for Google Scholar, the retrieved citation counts per journal were between 3 to 9 times higher than Spell. The contributions of this article allow researchers and institutions to know the limitations and possibilities of the use of Google Scholar for citation analysis of Brazilian articles and for the analysis of the research impact.

Author Biographies

Sandro Vieira Soares, Universidade do Sul de Santa Catarina - UNISUL e Centro Universitário Municipal de São José - USJ

Doutor em Controladoria e Contabilidade – Universidade de São Paulo - USP, Professor do Programa de Pós-Graduação em Administração – Universidade do Sul de Santa Catarina- UNISUL, Professor do Curso de Ciências Contábeis – Centro Universitário Municipal de São José - USJ

Raimundo Nonato Lima Filho, Autarquia Educacional do Vale do São Francisco - AEVSF

Doutor em Controladoria e Contabilidade - USP, Doutor em Administração - UFBA, Professor da Autarquia Educacional do Vale do São Francisco - AEVSF

Silvia Pereira de Castro Casa Nova, Universidade de São Paulo - USP

Pós-doutora pela University of Minnesota, Pós-doutora pela Fundação Getúlio Vargas, Doutora em Controladoria e Contabilidade – USP, Professora Titular no Departamento de Contabilidade e Atuária na Faculdade de Economia, Administração e Contabilidade – USP

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Published

2020-05-28

Issue

v.13, n.2, maio de 2020

Section

Artigos

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