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Ranking accounting journals using dissertation citation analysis: A research note

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  • Chan, Kam C.
  • Chan, Kam C.
  • Seow, Gim S.
  • Tam, Kinsun

Abstract

Prior literature on accounting journal rankings has provided different journal lists depending on the type of examination (citations- vs. survey-based) and the choice of journals covered. A recent study by Bonner, Hesford, Van der Stede, and Young (2006) [Bonner, S., Hesford, A., Van der Stede, W. A., & Young, M. S. (2006). The most influential journals in academic accounting. Accounting, Organizations and Society, 31(7), 663-685] documents disproportionately more citations in the financial accounting area, suggesting a financial accounting bias in the accounting literature. We use citations from accounting dissertations completed during 1999-2003 to provide a ranking of accounting journals. The database allows us to assess the research interests of new accounting scholars and the literature sources they draw from. Another innovation is our ranking of accounting journals based on specialty areas (auditing, financial, managerial, tax, systems, and other) and research methods (archival, experimental, modeling, survey, and other). To mitigate the financial accounting bias documented by Bonner et al. (2006), we derive a ranking metric by scaling (normalizing) the journal citations by the number of dissertations within each specialty area and research method. Overall, the top journals are, JAR, AOS, TAR, and JAE. We also provide evidence that top journal rankings do vary by specialty area as well as by research methods.

Suggested Citation

  • Chan, Kam C. & Chan, Kam C. & Seow, Gim S. & Tam, Kinsun, 2009. "Ranking accounting journals using dissertation citation analysis: A research note," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 875-885, August.
    • Handle: RePEc:eee:aosoci:v:34:y:2009:i:6-7:p:875-885
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    References listed on IDEAS

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    1. Apostolos Ballas & Vasilis Theoharakis, 2003. "Exploring Diversity in Accounting through Faculty Journal Perceptions," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 619-644, December.
    2. Kam C. Chan & Kartono Liano, 2009. "Threshold citation analysis of influential articles, journals, institutions and researchers in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 49(1), pages 59-74, March.
    3. Brown, Lawrence D, 2003. "Ranking Journals Using Social Science Research Network Downloads," Review of Quantitative Finance and Accounting, Springer, vol. 20(3), pages 291-307, May.
    4. Lawrence D. Brown & Ronald J. Huefner, 1994. "The Familiarity with and Perceived Quality of Accounting Journals: Views of Senior Accounting Faculty in Leading U.S. MBA Programs," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 223-250, June.
    5. Vivien Beattie & Alan Goodacre, 2006. "A new method for ranking academic journals in accounting and finance," Accounting and Business Research, Taylor & Francis Journals, vol. 36(2), pages 65-91.
    6. Bonner, Sarah E. & Hesford, James W. & Van der Stede, Wim A. & Young, S. Mark, 2006. "The most influential journals in academic accounting," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 663-685, October.
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