Who publishes in Spanish accounting jornals? A bibliometric analysis 1996-2005

This paper reviews, for the period 1996-2005, the accounting scientific production published in Spanish journals. The objective is to determine who publishes and where, what is the quality of research and the factors that determine the research activity. The conclusion is accounting academics keep a reasonable level of research production, however their level of productivity is relative when the impact factors as quality indicators are taken into account. We detect an important degree of concentration in journals belonging to the accounting area, as well as some institutional factor associated to university departments of the authors and to the doctorate programs developed in such departments. The collaboration index shows a change in trend, being orientated to the increase of team work. Copyright © 2001 Asociación Española de Contabilidad y Administración de Empresas.