｢세무와회계저널｣ 연구의 회고와 전망

This study examines and analyzes “The Korean Journal of Tax and Accounting”(hereafter, “KJTA” which is one of the representative journals of domestic accounting and accounting studies. This study conducted contents (subject) analysis, author analysis, review period analysis, and citation analysis for the articles published in the journals specifically. In the content analysis, 32.5% of the total papers were financial accounting, followed by tax accounting 21.1% and tax law 18.5%. In terms of research methodology, empirical research was the most followed by narrative research, capital market research and survey (experiment) research. As for the research topic, there are a lot of studies on the tax law in the area of corporate tax law and local tax law. In the tax policy area, there are many studies on taxation support and taxation equality.
In the authors’ analysis, co－work was common in the study, with 29.1%, 48.4% of authors, and 22.5% of authors with more than 3 authors. Looking at the authorship position, the percentage of full－time teachers of correspondent authors was higher than that of the first author. In the analysis of the citation analysis, the ratio of taxpayers in taxation law, taxation policy, tax accounting and management accounting was the highest in Korea. In the KJTA, which is the highest rate of domestic paper citation, it is classified into “The Korean Taxation Research Review” in the fields of taxation and accounting, “Korean Accounting Review” in financial accounting and auditing, “Korean Accounting journal” was the highest citation rate.
The KJTA, which is the subject of this study, has fulfilled its role as a major academic journal for accounting and accounting studies for 20 years. In the future, it is necessary to develop various themes, various research methods and exchanges with other academic fields, and it is necessary to provide a role to present social change in advance.