Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*

This study critically evaluates research published by Contemporary Accounting Research (CAR) between 1984 and 2021 using bibliometric analysis. We examine the following: (i) CAR's publication quality and the factors associated with its citations and (ii) CAR's scope regarding research diversity, methods, authors geographical dispersion, and collaborative networks. The methodology permits observation of finer collaboration details and research patterns not apparent by simply categorizing the data. We use tools such as performance analysis, coauthorship analysis, bibliographic coupling, and regression analysis. The bibliometric analysis shows improvement in CAR's CiteScore and source-normalized impact per paper over time, consistent with publishing high-quality research. Our analysis reveals that authors' geographical affiliations, research subject areas, and research methods are not systematically associated with citations across our various subsamples. A notable exception is that research on audit topics generates more citations than studies examining financial accounting topics. Other factors significantly and positively associated with citations include article age, article length, number of authors, order of author names, and number of references. We also show that CAR has become more diverse regarding author affiliations, subject areas, and research methods than most leading accounting journals. Only Accounting, Organizations and Society emerges as more diverse, thereby serving as a benchmark for CAR in the future. CAR should consider focusing on high-interest areas to boost citations and tightening its acceptance criteria.     

Location Choice and Employment Decisions: A Comparison of German and Swedish Multinationals

Using data on German and Swedish multinational enterprises (MNEs), this paper analyzes determinants of location choice and the degree of substitutability of labor across locations. Countries with highly skilled labor strongly attract German but not necessarily Swedish MNEs. In MNEs from either country, affiliate employment tends to substitute for employment at the parent firm. At the margin, substitutability is the strongest with respect to affiliate employment in Western Europe. A one percent larger wage gap between Germany and locations in Central and Eastern Europe (CEE) is associated with 760 fewer jobs at German parents and 4,620 more jobs at affiliates in CEE. A one percent larger wage gap between Sweden and CEE is associated with 140 fewer jobs at Swedish parents and 260 more jobs at affiliates in CEE. JEL no. F21, F23, J21, J23     

Global talent management by multinational enterprises post-COVID-19: The role of enterprise social networking and senior leadership

Multinational enterprises' (MNEs') workforce is made up of people from diverse backgrounds and different locations around the globe. The cross-border transfer of knowledge, skills, and best practices among MNE employees is important to maintain global standards and competitiveness. In the post-COVID-19 period, there is a greater need to exchange knowledge in the changing business environment. The purpose of this study is to examine the issues related to MNEs' global talent management, post-COVID-19. The study investigates the use of enterprise social networking applications for better knowledge exchange and tries to understand the moderating role of senior leadership team support in facilitating the usage of enterprise social networks for cross-border collaboration and talent management. After reviewing the literature and relevant theories, we developed a conceptual model, which is then validated using the SEM technique with 347 respondents from 12 MNEs. The study reveals the importance of using enterprise social networks for cross-border knowledge exchange in the post-COVID-19 period.     

Common political culture: Evidence on regional corruption contagion

Although there are indications of common regional corruption characteristics, empirical studies of corruption have assumed that influences on corruption are country-specific. In this paper we report evidence based on a cross-section of 123 economies confirming that, with few specific exceptions, corruption is a regional phenomenon. Institutional change that reduces corruption in one country affects, therefore, neighboring countries.     

How to communicate sustainable tourism products to customers: results from a choice experiment

This multiphase and empirical study explores the best communication style for reaching different international tourism markets and provides an understanding of how purchase decisions could be better influenced in travel brochures. A pre-test experiment evaluated the perceived emotionality and rationality of communication elements in a fictional travel brochure designed for a typical beach holiday but managed according to sustainability principles. In phase two, a choice experiment was conducted to test how Swiss, German, British and US travellers could be influenced by varying visual and textual communication elements in the fictional brochure (based on Mexico for US respondents and Menorca for all others). The choice experiment produced 3006 responses from an online survey in the four countries. Results confirm a general preference for emotionally laden communication styles for sustainable tourism products, while respondents were indifferent to the emotionality of standard product feature communications. Respondents did not show a preference for the inclusion of a graph explaining the product's sustainability attributes.     

Internationalization strategies of EU and Asia–Pacific low fare airlines

We employ Dunning’s eclectic paradigm (OLI) to shed light onto low fare airlines’ internationalization strategies. In addition to 31 European low fare airlines, we also analyze the internationalization strategies of 41 low cost carriers in the Asia–Pacific region. The results indicate that homogenous groups of such airlines emerge with regard to their internationalization strategies and that capital and ownership structure as well as relative timing is especially closely related to low fare airline’s entry modal choice. We discuss inferences for the use of the OLI paradigm in further studies of airline internationalization.     

Rationalisierung und Rationierung im Gesundheitswesen aus ethischer Perspektive

Demographic ageing and technological progress leads to rising health care costs. Under the assumption that the solidarity-based financing of the German Statutory Health Insurance System will reach its limits, the authors discuss how and on which level questions about rationing should be answered. From an ethical point of view, rationing should be based on general and consistent rules at the governance level rather than on case by case decisions by healthcare providers. Moreover, transparency is inevitable to maintain the relationship of trust between physicians and patients and to improve the patient’s wellbeing.     

Will the EU-ETS instigate airline network reconfigurations?

Based on the proposal of the European Commission on including the aviation sector into the European Emission Trading Scheme, a route-based analysis is conducted simulating cost and demand implications for selected airlines. For a scenario of €20/tons CO₂, results indicate that the EU-ETS CO₂-based cost increases for the airlines are between €9 and €27 per route and therefore, as an individual factor, are not high enough to instigate major route reconfigurations among European airlines.     

Predicting season ticket holder loyalty using geographical information

Season ticket holders (STHs) are an integral part of the sporting product. Interestingly, and contrary to the persistent interest in analysing the determinants of stadium attendances, sports economists have so far largely refrained from exploring the potential determinants of STH loyalty as expressed through regular stadium attendances. In this article, we address this notable shortcoming by exploring the potential determinants of STH stadium attendance demand. In particular, we examine the yet under-researched role of increasing opportunity costs resulting from larger home-stadium distances in STH stadium attendance demand. Our results suggest that STHs’ geographical location plays an important role in predicting STH stadium attendance demand. More specifically, we observe an unexpected, nonlinear distance–attendance relationship, indicating that behaviourally loyal STHs live either exceptionally close or far away from the stadium.