We then extend this to the citations in the ACY journals to provide additional insight into the second research issue.
As shown in Table 2, there were 612 citations of MAR in the seven ACY journals covered in the Web of Science from 1986 to 2001.
The results for average citations per MAR paper in ACY journals are very similar.
Moreover, Panel B of Table 2 reports the CMH ANOVA statistics on the significance of the rows and column differences for the data in Panel A, using only the Total External Citations and the ACY Journals columns.
This means that their actual citation rates are higher than expected in the ACY journals, and lower than expected in the NON-ACY journals.
In Table 3, Management Control Systems is the area with the highest rate of total citations, accounting for 345 total external and 399 ACY journal citations.
This result also holds for the Total External Citations overall, but not for the ACY journals.
Among ACY journals, the approach with the highest number of citations is Survey (158), followed by Analytic (156) and Laboratory Experiment (87).
The percentage deviation columns for the ACY journals indicate that the widest disparities exist between Normative, Case/Field Studies, and Analytic on one hand, and Survey, Laboratory Experiment, and Multiple Research Methods on the other.
This is true for both the per paper total external citations and the per paper citations in ACY journals.
MAR papers cited in ACY journals are denoted MAR->ACY, while those cited in NON-ACY journals are denoted MAR->NON-ACY.
Since MAR typically accounts for only about 20 percent of the research published in the top four accounting journals, even if MAR held its own in terms of average citation rates, the frequency of citations in the ACY journals would be only about one quarter of the citations.