Journal article categorisation scheme
| Analytical dimension | Category | Description | Category purpose |
|---|---|---|---|
| Sampling attributes | 1. Scope of study | Whether the study is cross-industry or industry-specific | Provide context |
| 2. Sector focus | Whether the study focuses on private, public or non-profit sector (including universities) | ||
| Methodological approaches | 3. Geographical scope of analysis | Which country or countries disclosures are examined in the study and whether the analysis in the paper focuses on one country or multiple countries | |
| 4. Research method | The research method/s used for data collection | ||
| 5. Documents analysed | The type of documents analysed (e.g., annual reports, sustainability reports, webpages, etc.) | ||
| Authorship and affiliation | 6. Author affiliation (policymaker) | Whether any of the authors of the article is affiliated with a regulatory body or industry association | |
| 7. Author affiliation (practitioner) | Whether any of the authors of the article is a practitioner (not affiliated with an academic institution) | ||
| Content and policy implications | 8. Sustainability subthemes | Whether the study focuses on environmental, social or governance aspects | Relevance to policymaking |
| 9. Main topic of the paper | The main topic of focus of the paper determined based on the main research question or the purpose of the study | ||
| 10. Temporality of recommendations | Whether the research implications concern an existing policy (ex-post research) or inform the development of new policy (ex ante research) | ||
| 11. Statement of policy implication in the abstract | Whether the authors identified policy implications resulting from their findings in the abstract | Accessibility to policymakers | |
| 12. Readability | Flesch-Kincaid grade level; automated readability index; and gunning fog score | Understandability (i.e., clarity and conciseness) of communication | |
| 13. Article length | Length of the article measured by the number of words and average words per sentence | ||
| 14. Nature of insights provided for policymaking | Whether the findings relate to: (1) negative/positive consequences of an existing practice; (2) determinants/impediments of an existing practice; (3) status of an existing practice; and (4) stakeholder views about an existing practice | Actionability of policy recommendations | |
| 15. Nature of policy recommendations | Whether the policy implications discussed in the paper are calling for new regulation or refinement/repeal of existing regulation | ||
| 16. Target audience for policy implications | Identification of the intended beneficiaries of research findings, categorised into policymakers, report preparers, report users, accounting professionals or accounting educators | ||
| 17. Beneficiary organisation | Identification of the specific organisation/s (e.g. GRI, SASB, etc.) that would benefit from the policy implications flowing from the research findings | ||
| 18. Policy choices | Identification of specific policy choice or choices for which the paper’s findings contribute | ||
| 19. Specificity of recommendations | Whether the authors provide specific actionable recommendations or make broad claims about the way their findings might be useful |
| Analytical dimension | Category | Description | Category purpose |
|---|---|---|---|
| Sampling attributes | 1. Scope of study | Whether the study is cross-industry or industry-specific | Provide context |
| 2. Sector focus | Whether the study focuses on private, public or non-profit sector (including universities) | ||
| Methodological approaches | 3. Geographical scope of analysis | Which country or countries disclosures are examined in the study and whether the analysis in the paper focuses on one country or multiple countries | |
| 4. Research method | The research method/s used for data collection | ||
| 5. Documents analysed | The type of documents analysed (e.g., annual reports, sustainability reports, webpages, etc.) | ||
| Authorship and affiliation | 6. Author affiliation (policymaker) | Whether any of the authors of the article is affiliated with a regulatory body or industry association | |
| 7. Author affiliation (practitioner) | Whether any of the authors of the article is a practitioner (not affiliated with an academic institution) | ||
| Content and policy implications | 8. Sustainability subthemes | Whether the study focuses on environmental, social or governance aspects | Relevance to policymaking |
| 9. Main topic of the paper | The main topic of focus of the paper determined based on the main research question or the purpose of the study | ||
| 10. Temporality of recommendations | Whether the research implications concern an existing policy (ex-post research) or inform the development of new policy (ex ante research) | ||
| 11. Statement of policy implication in the abstract | Whether the authors identified policy implications resulting from their findings in the abstract | Accessibility to policymakers | |
| 12. Readability | Flesch-Kincaid grade level; automated readability index; and gunning fog score | Understandability (i.e., clarity and conciseness) of communication | |
| 13. Article length | Length of the article measured by the number of words and average words per sentence | ||
| 14. Nature of insights provided for policymaking | Whether the findings relate to: (1) negative/positive consequences of an existing practice; (2) determinants/impediments of an existing practice; (3) status of an existing practice; and (4) stakeholder views about an existing practice | Actionability of policy recommendations | |
| 15. Nature of policy recommendations | Whether the policy implications discussed in the paper are calling for new regulation or refinement/repeal of existing regulation | ||
| 16. Target audience for policy implications | Identification of the intended beneficiaries of research findings, categorised into policymakers, report preparers, report users, accounting professionals or accounting educators | ||
| 17. Beneficiary organisation | Identification of the specific organisation/s (e.g. GRI, SASB, etc.) that would benefit from the policy implications flowing from the research findings | ||
| 18. Policy choices | Identification of specific policy choice or choices for which the paper’s findings contribute | ||
| 19. Specificity of recommendations | Whether the authors provide specific actionable recommendations or make broad claims about the way their findings might be useful |
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