Publication Rates of Governmental and Nonprofit Manuscripts Among Twenty-Five Leading Academic Accounting Journals

Abstract:     
We examine publication rates of governmental and nonprofit accounting and reporting manuscripts among 25 leading academic accounting journals for the ten year period ending in 2005. Overall, we find that governmental and nonprofit manuscripts constitute approximately three percent of the publications appearing in the leading journals. However, the frequency of publication varies considerably among these journals.

We also examine the distribution of governmental and nonprofit publications across subject matter. Our analysis confirms that financial accounting topics are the dominant subject matter in academic journals (both overall and among governmental and nonprofit manuscripts) but that nonprofit taxation and governmental and nonprofit auditing and managerial manuscripts are published. We found no publications of accounting education articles specific to the teaching of governmental or nonprofit accounting or reporting.

Number of Pages in PDF File: 16

Keywords: governmental accounting, nonprofit accounting, not-for-profit accounting, publication rates

JEL Classification: M4

working papers series