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A pragmatic model to estimate journal quality in accounting

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  • Matherly, Michele
  • Shortridge, Rebecca Toppe

Abstract

This article presents a model to estimate the relative quality of publication outlets based on objective journal characteristics. Our model improves upon the one proposed by Bean and Bernardi [Bean, D. F., & Bernardi, R. A. (2005). Estimating the ratings of journals omitted in prior quality ratings. Advances in Accounting Education, 7, 109–127.] in three important ways. First, we develop a dependent variable that is a composite score based on five prior journal perception studies. Second, our model considers different independent variables; audience, journal availability, inclusion in the Social Sciences Citation Index (an independent measure of quality), and the journal’s submission fee. This combination of variables increases the model’s explanatory power by 21% compared to Bean and Bernardi’s average R2. Finally, the results of our model are more consistent with those of prior perception studies. We also apply the model to recent accounting faculty publications, which provides a comparative rating of more than 200 journals. We expect our model for estimating journal quality to help faculty, promotion and tenure committees, and university administrators evaluate the quality of journals where accounting faculty publish, an important aspect of assessing research productivity.

Suggested Citation

  • Matherly, Michele & Shortridge, Rebecca Toppe, 2009. "A pragmatic model to estimate journal quality in accounting," Journal of Accounting Education, Elsevier, vol. 27(1), pages 14-29.
    • Handle: RePEc:eee:joaced:v:27:y:2009:i:1:p:14-29
    DOI: 10.1016/j.jaccedu.2009.07.001
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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. 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.
    3. 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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    Cited by:

    1. Mina Moradzadeh & Shahram Sedghi & Sirous Panahi, 2023. "Towards a new paradigm for ‘journal quality’ criteria: a scoping review," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(1), pages 279-321, January.
    2. Dengsheng Wu & Xiaoli Lu & Jianping Li & Jing Li, 2020. "Does the institutional diversity of editorial boards increase journal quality? The case economics field," Scientometrics, Springer;Akadémiai Kiadó, vol. 124(2), pages 1579-1597, August.
    3. S. Douglas Beets & Andrea S. Kelton & Bruce R. Lewis, 2015. "An assessment of accounting journal quality based on departmental lists," Scientometrics, Springer;Akadémiai Kiadó, vol. 102(1), pages 315-332, January.
    4. Walker, Kenton B. & Fleischman, Gary M. & Stephenson, Teresa, 2010. "The incidence of documented standards for research in departments of accounting at US institutions," Journal of Accounting Education, Elsevier, vol. 28(2), pages 43-57.
    5. Erin Oldford & John Fiset & Anahit Armenakyan, 2023. "The marginalizing effect of journal submission fees in Accounting and Finance," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(8), pages 4611-4650, August.
    6. Merridee l. Bujaki & Bruce J. Mcconomy, 2017. "Productivity in Top‐10 Academic Accounting Journals by Researchers at Canadian Universities at the Start of the 21st Century," Accounting Perspectives, John Wiley & Sons, vol. 16(4), pages 269-313, December.
    7. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    8. Tucker, Basil P. & Tilt, Carol A., 2019. "‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    9. 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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