Ranking Accounting Journals by Topical Area and Methodology
49 Pages Posted: 6 Oct 2016 Last revised: 9 Nov 2017
Date Written: November 8, 2017
This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial, tax, and other) and methodology (analytical, archival, experimental, and other). We find that only for the financial topical area and archival methodology does the traditional top-3 characterization of the best journals accurately describe which journals publish the most-cited work. For all other areas, including AIS, audit, managerial, tax, and other topics, and all other methodologies, including experimental, analytical, and other methodologies the top-3 characterization does not describe which journals publish the most cited work. For only analytical research does the traditional top-6 journal characterization accurately describe which journals publish the most-cited work. In AIS, the traditional top-3/6 journals are even less representative as only one traditional top-3 journal is listed among the 6 journals publishing the most cited AIS work and only three of the traditional top-6 journals are in this list. In addition to creating journal rankings using citations, we create rankings using a unique measure of the attention given by stakeholders outside of the academy. With this measure we find similar results; the traditional top journals are not publishing the articles that receive the most attention in some topical areas. The results call into question whether individuals and institutions should rely solely on the traditional top-3/6 journal lists for evaluating research productivity and impact.
Keywords: Journal Rankings, Topical Areas, Research Methodology
JEL Classification: M4, M40, M41, M42, M49
Suggested Citation: Suggested Citation