A Proposal for Increasing Research Publication Efficiency within the Accounting Discipline

42 Pages Posted: 6 Apr 2022

See all articles by James N. Cannon

James N. Cannon

Iowa State University; Utah State University, School of Accountancy

Olena V. Watanabe

Iowa State University - Debbie and Jerry Ivy College of Business

Date Written: March 18, 2022

Abstract

Accounting scholars have argued that the publication process is inefficient, biased, and noisy to the point of being wasteful. Particularly, lengthy publication processes, low acceptance rates, poor and/or conflicting reviews, and disproportionate publication concentration across topical areas, research methodologies, and institutions have all been cited as evidence of existing process inefficiencies. In this paper, we adopt transparency as a guiding principle to propose several recommendations to increase the research publication efficiency within the accounting discipline. Specifically, we recommend that in-process knowledge (e.g., working papers) be made publicly available throughout the entire publication process, that reviewers publicly self-select into knowledge quality assessment and improvement roles, and that journal editors focus solely on their assurance role. We evaluate our recommendations using simple analytical models of knowledge creation, assessment and improvement, and assurance. Finally, we critically analyze potential outcomes of our recommendations, describe alternative and additional solutions, and invite future discourse.

Keywords: Publication Process, Review Process, Reviewers, Editors

JEL Classification: M40, M41, M12, M49, Z00

Suggested Citation

Cannon, James N. and Cannon, James N. and Watanabe, Olena V., A Proposal for Increasing Research Publication Efficiency within the Accounting Discipline (March 18, 2022). Available at SSRN: https://ssrn.com/abstract=4061222 or http://dx.doi.org/10.2139/ssrn.4061222

James N. Cannon (Contact Author)

Iowa State University ( email )

Ames, IA 50011-2063
United States
801-927-7718 (Phone)

Utah State University, School of Accountancy ( email )

3500 Old Main Hill
Logan, UT 84322-3500
United States
801-927-7718 (Phone)

Olena V. Watanabe

Iowa State University - Debbie and Jerry Ivy College of Business ( email )

613 Wallace Road
Ames, IA 50011-2063
United States

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