Accounting Institution Citation-Based Research Rankings by Topical Area and Methodology

This study creates citation- based rankings for accounting institutions by topical areas (AIS, audit, financial, managerial, tax, and other) and methodologies (archival, analytical, experimental, and other) extending prior count- based ranking studies that disaggregate rankings by topic and methodology. We report separate rankings for different year windows ( previous six years, 12 years, and since 1990) and only give institutions credit for authors who currently work for the institution. We show that disaggregated citation- based rankings are important as the correlations for some topic areas and methodologies with an overall ranking are modest. We also show that the correlation for citation- based and count- based rankings can differ significantly in some situations suggesting the importance of considering both types of rankings in decision making.