32 Pages Posted: 5 Feb 2009 Last revised: 16 Dec 2010
Date Written: May 11, 2010
This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the human capital of accounting researchers and therefore base our rankings on the researchers' current affiliations, rather than their affiliations at the time of publication. Also, we categorize each article written by topical area (auditing, financial, managerial, accounting information systems, tax, and other) and by methodology (analytical, archival, experimental, and other) and provide separate accounting program rankings by topical area and by methodology. These two innovations provide a rich, centralized information resource for decision-makers - both institutional and individual - in choosing how to allocate time, resources, and expertise.
Keywords: Accounting Research Rankings, Accounting Research Methodology, Accounting Research Topical Areas
JEL Classification: M40, M49
Suggested Citation: Suggested Citation
Coyne, Joshua G. and Summers, Scott L. and Williams, Braden and Wood, David A., Accounting Program Research Rankings by Topical Area and Methodology (May 11, 2010). Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010. Available at SSRN: https://ssrn.com/abstract=1337755
By S.p. Kothari