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Explicit and Implicit Subject Bias in the ABS Journal Quality Guide

Author

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  • Andreas G. F. Hoepner
  • Jeffrey Unerman

Abstract

This paper addresses issues raised in two recent papers published in this journal about the UK Association of Business Schools' Journal Quality Guide (ABS Guide) . While much of the debate about journal rankings in general, and the ABS Guide in particular, has focused on the construction, power and (mis)use of these rankings, this paper differs in that it explains and provides evidence about explicit and implicit biases in the ABS Guide . In so doing, it poses potentially difficult questions that the editors of the ABS Guide need to address and urgently rectify if the ABS Guide seeks to build and retain legitimacy. In particular, the evidence in this paper shows explicit bias in the ABS Guide against several subject areas, including accounting and finance. It also shows implicit bias against accounting and finance when comparing journal rankings in sub-areas shared between accounting and finance and the broader business management subject areas.

Suggested Citation

  • Andreas G. F. Hoepner & Jeffrey Unerman, 2012. "Explicit and Implicit Subject Bias in the ABS Journal Quality Guide," Accounting Education, Taylor & Francis Journals, vol. 21(1), pages 3-15, December.
    • Handle: RePEc:taf:accted:v:21:y:2012:i:1:p:3-15
    DOI: 10.1080/09639284.2011.651291
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    References listed on IDEAS

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    1. Simon Hussain, 2011. "Food for Thought on the ABS Academic Journal Quality Guide," Accounting Education, Taylor & Francis Journals, vol. 20(6), pages 545-559, June.
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    Cited by:

    1. Bryce, Cormac & Dowling, Michael & Lucey, Brian, 2020. "The journal quality perception gap," Research Policy, Elsevier, vol. 49(5).
    2. Tharapos, Meredith & Marriott, Neil, 2020. "Beauty is in the eye of the beholder: Research quality in accounting education," The British Accounting Review, Elsevier, vol. 52(5).
    3. Rowlinson, Michael & Harvey, Charles & Kelly, Aidan & Morris, Huw & Todeva, Emanuela, 2015. "Accounting for research quality: Research audits and the journal rankings debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 2-22.
    4. 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.
    5. Argento, Daniela & van Helden, Jan, 2023. "Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    6. Bernardo Batiz-Lazo & Rasol Eskandari & John Goddard, 2013. "Online publishing and citation success in the business and economic history of Spain, 1997-2011," Working Papers 13003, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
    7. Humphrey, Christopher & Gendron, Yves, 2015. "What is going on? The sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 47-66.
    8. Corinne Ollier Bessieux & Emmanuelle Negre & Marie-Anne Verdier, 2022. "Moving from Accounting for People to Accounting with People: A Critical Analysis of the Literature and Avenues for Research," Post-Print hal-03889478, HAL.
    9. Marriott, Neil & Stoner, Greg & Fogarty, Tim & Sangster, Alan, 2014. "Publishing characteristics, geographic dispersion and research traditions of recent international accounting education research," The British Accounting Review, Elsevier, vol. 46(3), pages 264-280.
    10. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    11. Saier Su & Fei Zhu & Haibo Zhou, 2022. "A Systematic Literature Review on Ownership and Corporate Social Responsibility in Family Firms," Sustainability, MDPI, vol. 14(13), pages 1-25, June.
    12. 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).
    13. Brooks, Chris & Fenton, Evelyn M. & Walker, James T., 2014. "Gender and the evaluation of research," Research Policy, Elsevier, vol. 43(6), pages 990-1001.
    14. Gebreiter, Florian, 2022. "A profession in peril? University corporatization, performance measurement and the sustainability of accounting academia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    15. 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.

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