IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v51y2018icp4-23.html
   My bibliography  Save this article

Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals

Author

Listed:
  • Endenich, Christoph
  • Trapp, Rouven

Abstract

This paper provides a longitudinal analysis of the editorial teams of Contemporary Accounting Research (CAR) and The Accounting Review (TAR) with regard to the subject areas and research methods as well as the doctoral degree schools represented by their members. From a signaling theory perspective, we consider the scholarly profiles of the editorial team members a powerful signal that the journals send to the academic community concerning the types of research preferred for publication. Accordingly, we first develop a signaling theory framework and introduce it to the sociology of accounting research literature, emphasizing the editorial team composition as a crucial aspect of the communication between senior editors and scholars intending to submit their manuscripts. Second, we compile scholarly profiles of 1564 CAR and TAR senior editors, editors and editorial board members serving within a 25-year time frame based on 10,200 papers (co-)authored by them. We then examine whether the papers published in CAR and TAR reflect the subject areas and research methods represented by the editorial teams. Our findings suggest that the two journals send distinctive signals toward the academic accounting community, particularly with regard to “acceptable” research methods. More precisely, CAR signals greater openness compared to TAR. Moreover, our results indicate that the journal publications reflect the scholarly profiles of the editorial teams with regard to research methods but not subject areas. We discuss the consequences of our findings for the further production and dissemination of accounting knowledge.

Suggested Citation

  • Endenich, Christoph & Trapp, Rouven, 2018. "Signaling effects of scholarly profiles – The editorial teams of North American accounting association journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 4-23.
  • Handle: RePEc:eee:crpeac:v:51:y:2018:i:c:p:4-23
    DOI: 10.1016/j.cpa.2017.02.004
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235417300205
    Download Restriction: Full text for ScienceDirect subscribers only

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Pelger, Christoph & Grottke, Markus, 2015. "What about the future of the academy? – Some remarks on the looming colonisation of doctoral education," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 117-129.
    2. Lee D. Parker, 2007. "Developing research journals and qualitative inquiry: the role of the editorial board," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 4(3), pages 168-182, October.
    3. 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.
    4. Zahirul Hoque & Mark A. Covaleski & Tharusha N. Gooneratne, 2013. "Theoretical triangulation and pluralism in research methods in organizational and accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 26(7), pages 1170-1198, September.
    5. Basil P. Tucker & Stefan Schaltegger, 2016. "Comparing the research-practice gap in management accounting: A view from professional accounting bodies in Australia and Germany," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 29(3), pages 362-400, March.
    6. Williams, Paul F. & Jenkins, J. Gregory & Ingraham, Laura, 2006. "The winnowing away of behavioral accounting research in the US: The process for anointing academic elites," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 783-818, November.
    7. Lee Parker & James Guthrie, 2009. "Championing intellectual pluralism," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(1), pages 5-12, January.
    8. Patten, Dennis M., 2015. "An insider's reflection on quantitative research in the social and environmental disclosure domain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 32(C), pages 45-50.
    9. Lee D. Parker & James Guthrie & Simon Linacre, 2011. "The relationship between academic accounting research and professional practice," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(1), pages 5-14, January.
    10. Timothy J. Fogarty, 2014. "A dream deferred: interdisciplinary accounting in the US," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 27(8), pages 1265-1270, October.
    11. Anthony Hopwood, 2008. "Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 87-96.
    12. Reiter, Sara Ann & Williams, Paul F., 2002. "The structure and progressivity of accounting research: the crisis in the academy revisited," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 575-607, August.
    13. Fogarty, Timothy J. & Jonas, Gregory A., 2010. "The hand that rocks the cradle: Disciplinary socialization at the American Accounting Association's Doctoral Consortium," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 303-317.
    14. Lowe, D. Jordan & Van Fleet, David D., 2009. "Scholarly achievement and accounting journal editorial board membership," Journal of Accounting Education, Elsevier, vol. 27(4), pages 197-209.
    15. Stephen J. Perkins & Chris Hendry, 2005. "Ordering Top Pay: Interpreting the Signals," Journal of Management Studies, Wiley Blackwell, vol. 42(7), pages 1443-1468, November.
    16. Callen, Jeffrey L., 2015. "A selective critical review of financial accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 157-167.
    17. Michael E. Bradbury, 2012. "Why you don’t get published: an editor’s view," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 52(2), pages 343-358, June.
    18. Malsch, Bertrand & Tessier, Sophie, 2015. "Journal ranking effects on junior academics: Identity fragmentation and politicization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 84-98.
    19. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.
    20. Tourish, Dennis & Willmott, Hugh, 2015. "In Defiance of Folly: Journal rankings, mindless measures and the ABS Guide," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 37-46.
    21. Lowe, Alan & Locke, Joanne, 2005. "Perceptions of journal quality and research paradigm: results of a web-based survey of British accounting academics," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 81-98, January.
    22. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
    23. Christopher Ittner & David Larcker, 2002. "Empirical managerial accounting research: are we just describing management consulting practice?," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 787-794.
    24. Dirk Sliwka, 2007. "Trust as a Signal of a Social Norm and the Hidden Costs of Incentive Schemes," American Economic Review, American Economic Association, vol. 97(3), pages 999-1012, June.
    25. James Guthrie & Lee D. Parker, 2017. "Reflections and projections: 30 years of the interdisciplinary accounting, auditing and accountability search for a fairer society," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 30(1), pages 2-17, January.
    26. Raineri, Nicolas, 2015. "Business doctoral education as a liminal period of transition: Comparing theory and practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 99-107.
    27. Panozzo, Fabrizio, 1997. "The making of the good academic accountant," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 447-480, July.
    28. Joanne Locke & Alan Lowe, 2008. "Evidence and Implications of Multiple Paradigms in Accounting Knowledge Production," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 161-191.
    29. Davila, Antonio & Foster, George & Gupta, Mahendra, 2003. "Venture capital financing and the growth of startup firms," Journal of Business Venturing, Elsevier, vol. 18(6), pages 689-708, November.
    30. Gendron, Yves, 2015. "Accounting academia and the threat of the paying-off mentality," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 168-176.
    31. Sandy Qu & Shujun Ding & Shelley Lukasewich, 2009. "Research the American Way: The Role of US Elites in Disseminating and Legitimizing Canadian Academic Accounting Research," European Accounting Review, Taylor & Francis Journals, vol. 18(3), pages 515-569.
    32. Moizer, Peter, 2009. "Publishing in accounting journals: A fair game?," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 285-304, February.
    33. James Guthrie & Lee D. Parker, 2014. "The global accounting academic: what counts!," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 27(1), pages 2-14, January.
    34. Basil Tucker & Lee Parker, 2014. "In our ivory towers? The research-practice gap in management accounting," Accounting and Business Research, Taylor & Francis Journals, vol. 44(2), pages 104-143, April.
    35. Craig Deegan, 2016. "So, who really is a “noted author” within the accounting literature? A reflection on Bensonet al. (2015)," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 29(3), pages 483-490, March.
    36. Hermanson, Dana R., 2015. "“Model 2”—A personal journey in pursuit of creativity and impact," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 130-140.
    37. Lukka, Kari & Kasanen, Eero, 1996. "Is accounting a global or a local discipline? evidence from major research journals," Accounting, Organizations and Society, Elsevier, vol. 21(7-8), pages 755-773.
    38. Yves Gendron, 2008. "Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 97-127.
    39. 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.
    40. Rihab Khalifa & Paolo Quattrone, 2008. "The Governance of Accounting Academia: Issues for a Debate," European Accounting Review, Taylor & Francis Journals, vol. 17(1), pages 65-86.
    41. Prasad, Ajnesh, 2015. "Liminal transgressions, or where should the critical academy go from here? Reimagining the future of doctoral education to engender research sustainability," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 108-116.
    42. Wilkinson, Brett R. & Durden, Chris H., 2015. "Inducing structural change in academic accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 23-36.
    43. Michael Spence, 1973. "Job Market Signaling," The Quarterly Journal of Economics, Oxford University Press, vol. 87(3), pages 355-374.
    44. 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.
    45. Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Salterio, Steven E., 2018. "Signaling effects of scholarly profiles–the editorial teams of North American accounting association journals: A personal perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 78-83.
    2. Meyer, Matthias & Waldkirch, Rüdiger W. & Duscher, Irina & Just, Alexander, 2018. "Drivers of citations: An analysis of publications in “top” accounting journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 24-46.
    3. Hussain, Simon & Liu, Lana Yan Jun & Miller, Anthony D., 2020. "Accounting as a dichotomised discipline: An analysis of the source materials used in the construction of accounting articles," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    4. Endenich, Christoph & Trapp, Rouven, 2018. "Rejoinder: Toward an overarching signaling framework – The editorial teams of North American accounting association journals," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 84-86.
    5. Kachelmeier, Steven J., 2018. "Do journals signal or reflect? An alternative perspective on editorial board composition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 62-69.
    6. Fogarty, Timothy J., 2018. "Avoiding self-deception in the study of academic accounting: A commentary about and beyond Endenich and Trapp’s article," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 52-55.
    7. Hermanson, Dana R., 2018. "Commentary on Endenich and Trapp’s article: Openness and signaling in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 56-61.
    8. Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.
    9. Stephen A. Zeff, 2019. "A Personal View of the Evolution of the Accounting Professoriate," Accounting Perspectives, John Wiley & Sons, vol. 18(3), pages 159-185, September.
    10. Brooks, Chris & Fenton, Evelyn & Schopohl, Lisa & Walker, James, 2019. "Why does research in finance have so little impact?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 58(C), pages 24-52.
    11. Drivas, Kyriakos & Kremmydas, Dimitris, 2020. "The Matthew effect of a journal's ranking," Research Policy, Elsevier, vol. 49(4).
    12. Roberts, Robin W., 2018. "We can do so much better: Reflections on reading “Signaling Effects of Scholarly Profiles—The Editorial Teams of North American Accounting Association Journals”," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 70-77.
    13. Chapman, Christopher S., 2018. "Interpretive methodological expertise and editorial board composition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 51(C), pages 47-51.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:51:y:2018:i:c:p:4-23. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Haili He). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.