本文以被"CSSCI来源期刊"引用频次为标准,筛选出1998-2010年间64篇会计领域"高被引论文"。以此为样本,分析了"高被引论文"的学术特征。研究发现,超过一半的"高被引论文"发表于《经济研究》,随后是《管理世界》和《会计研究》;2009年发表的"高被引论文"最多,高达10篇;"高被引论文"在发表后第7年的被引频次达到顶峰,为21.02次,之后迅速下降。对"高被引论文"的创新性分析发现,32篇"高被引论文"具有显著创新性,本文对其创新性思想进行了总结。本文的研究结果对促进我国本土化和原创性高质量会计研究的发展具有指导作用。
基金：财政部2015年会计名家培养工程(财会[2015]5号)； 国家自然科学基金(71472148,71172186)； 长江大学“楚天学者”特聘教授项目的资助；
关键词：会计领域; CSSCI来源期刊; “高被引论文”; 学术思想; 创新性;
分类号：F233
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