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ABSTRACT This article provides a descriptive content analysis and citation analysis for the Journal of Management Accounting Research (JMAR) between 1989 and 2013. Adopting the Shields (1997) taxonomy of managerial accounting research, we categorize articles published in JMAR by research method, topic, and underlying discipline (theory) and present information on changes in content over time to identify potential trends. We also collect citations to articles in JMAR and use citation metrics to identify which research methods, topics, underlying disciplines, and specific articles have contributed the most toward establishing JMAR as a premier accounting journal. Finally, we interpret content trends in conjunction with citation results to provide insights for the future of JMAR. Most notably, we report that research methods such as Survey, Literature Review, and Field Study are decreasing in prevalence in JMAR over time, yet these are the research methods that have the greatest impact based on citations collected.
Guffey et al. (Thu,) studied this question.