An Evaluation of the General vs. Specialist Nature of Top Accounting Journals

46 Pages Posted: 23 Oct 2015 Last revised: 28 Dec 2016

See all articles by Scott L. Summers

Scott L. Summers

Brigham Young University - School of Accountancy

David A. Wood

Brigham Young University - School of Accountancy

Date Written: December 28, 2016

Abstract

Academic research has a role in advancing and enlightening society in broad areas of study. Many forces interact to influence the directions, topics, and methodologies used in research. In this paper, we explore and discuss the relationships between the top general-interest and specialist accounting journals. We test whether top journals (e.g., “Top 3” or “Top 6”), relative to a set of high-quality but specialist journals, (1) are perceived to be general in what they will consider publishing, (2) have historically published diverse sets of articles, (3) have editorial board members with diverse sets of interests and skills, and (4) publish the most highly cited articles by topic area and methodology. The results suggest that some of the top journals are not as general as their mission statements suggest and that they do not publish the most highly cited articles in some topic areas and methodologies. These results may help institutions consider whether “counting” only the top journals is an appropriate measure for judging faculty scholarship. The results suggest that counting articles in the traditional top journals alone will be problematic if institutions want to promote research in a broad range of accounting topics and issues in the profession.

Keywords: Publications, General Interest, Accounting Research, Promotion and Tenure

JEL Classification: M4, M40, M41, M49

Suggested Citation

Summers, Scott L. and Wood, David A., An Evaluation of the General vs. Specialist Nature of Top Accounting Journals (December 28, 2016). Available at SSRN: https://ssrn.com/abstract=2677443 or http://dx.doi.org/10.2139/ssrn.2677443

Scott L. Summers

Brigham Young University - School of Accountancy ( email )

516 TNRB
Provo, UT 84602
United States
801-422-9790 (Phone)
801-422-0621 (Fax)

David A. Wood (Contact Author)

Brigham Young University - School of Accountancy ( email )

518 TNRB
Brigham Young University
Provo, UT 84602
United States
801-422-8642 (Phone)
801-422-0621 (Fax)

HOME PAGE: http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44

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