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Accounting journals and the ABS quality ratings

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  • Hussain, Simon

Abstract

This study aims to look behind the quality ratings for accounting journals, listed in the ABS Academic Journal Quality Guide (Kelly, Morris, Rowlinson and Harvey, 2009). Significant variations exist in the perceptions of journal quality across the six UK business schools that contribute ratings to the ABS guide, with the most optimistic perceptions tending to come from those schools whose ratings are more highly correlated with quality scores for critical and interpretive research, as reported in Lowe and Locke's (2005) article in Accounting, Organizations and Society (30:1, 81–98). Pessimistic perceptions are more likely to exist in those schools whose ratings are more highly correlated with Lowe & Locke's scores for functional and capital markets research paradigms. There are also notable variations in journal ratings across time. Given that perceptions vary so much across schools, paradigms and time, how much credence can be given to any single rating system for journal quality? This study concludes that if the ABS guide is to be used by university decision-makers or heads of school then the ABS ratings for any given year need to be treated with extreme caution and with an appropriate recognition of their intrinsic limitations.

Suggested Citation

  • Hussain, Simon, 2010. "Accounting journals and the ABS quality ratings," The British Accounting Review, Elsevier, vol. 42(1), pages 1-16.
    • Handle: RePEc:eee:bracre:v:42:y:2010:i:1:p:1-16
    DOI: 10.1016/j.bar.2009.12.001
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    3. Dixon, Keith, 2013. "Growth and dispersion of accounting research about New Zealand before and during a National Research Assessment Exercise: Five decades of academic journals bibliometrics," MPRA Paper 51100, University Library of Munich, Germany.
    4. Gerdin, Jonas & Englund, Hans, 2022. "Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity," The British Accounting Review, Elsevier, vol. 54(5).
    5. Christoph Endenich & Rouven Trapp, 2016. "Cooperation for Publication? An Analysis of Co-authorship Patterns in Leading Accounting Journals," European Accounting Review, Taylor & Francis Journals, vol. 25(3), pages 613-633, September.
    6. Brooks, Chris & Schopohl, Lisa & Walker, James T., 2023. "Comparing perceptions of the impact of journal rankings between fields," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).
    7. Jones, Michael John & Oldroyd, David, 2015. "The ‘internationalisation’ of accounting history publishing," The British Accounting Review, Elsevier, vol. 47(2), pages 117-123.
    8. Simon Hussain, 2012. "Further Food for Thought on the ABS Guide," Accounting Education, Taylor & Francis Journals, vol. 21(1), pages 17-22, December.
    9. Simon Hussain & Lana Liu & Yue Wang & Lingyan Zuo, 2015. "Journal Rankings, Collaborative Research and Publication Strategies: Evidence from China," Accounting Education, Taylor & Francis Journals, vol. 24(3), pages 233-255, June.
    10. Drivas, Kyriakos & Kremmydas, Dimitris, 2020. "The Matthew effect of a journal's ranking," Research Policy, Elsevier, vol. 49(4).
    11. Gray, Rob & Perks, Bob, 2018. "Reflections on some of the formative years of the British Accounting Review: Thoughts of ducklings and swans," The British Accounting Review, Elsevier, vol. 50(6), pages 580-587.
    12. Guthrie, Cynthia P. & Everett, John O. & Vijayakumar, Jayaraman & Olds, Philip R., 2012. "Evaluating faculty publications in accounting Ph.D. programs: The Author Affiliation Index as an alternative," Journal of Accounting Education, Elsevier, vol. 30(3), pages 290-306.

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