Relative Contributions of Professional Journals to the Field of Accounting
Accounting Educators Journal, Vol. 6, No. 1, pp. 1-31, Spring 1994
31 Pages Posted: 23 Feb 2005
This study examines the relative contributions of accounting journals to the overall field of accounting. A total of 93 accounting journals were included in the study. A survey questionnaire was used to obtain the perceptions of 176 randomly selected accounting educators. The sample included 68 department heads, (38.6 percent). Rankings were provided based on perceptions of all respondents and based on perceptions of respondents according to seven areas of accounting specialization. The results indicate the widespread recognition of high quality in a number of journals, but also indicate some important differences in perceptions based on areas of specialization. The fairness of comparing diverse journals is problematic; however, from a practical standpoint, such comparisons are made every time a professor's research record is evaluated in annual merit evaluations as well as for promotion, tenure, or other special recognition. The findings should be useful to persons involved in evaluating research and publication records in annual merit evaluations as well as for promotion and tenure decisions. The findings should also be useful to individual educators in planning their research efforts.
Keywords: Accounting research, accounting journal quality, relative ranking
JEL Classification: M4
Suggested Citation: Suggested Citation