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The incidence of documented standards for research in departments of accounting at US institutions

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  • Walker, Kenton B.
  • Fleischman, Gary M.
  • Stephenson, Teresa

Abstract

Evidence suggests that standards for research in accounting are vague to junior faculty at the same time business schools are placing more emphasis on scholarship when evaluating faculty for tenure and promotion (T&P). In response, we investigate the incidence of accounting-specific documented standards for research in T&P decisions based on an email survey of accounting department administrators at US institutions. In addition, we report respondent data about the use of documented and informal journal lists. Our findings suggest that few accounting departments, regardless of accreditation status, utilize department-specific written scholarship standards or journal lists, supporting faculty perceptions that scholarship requirements for T&P are vague. As part of our analysis we review implications of the Final Report of the AACSB International Impact of Research Task Force (AACSB International, 2008) on the use of journal lists for tenure and promotion decisions. We summarize by advocating for specific accounting department-level policies for T&P, including consideration of explicit journal lists.

Suggested Citation

  • 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.
    • Handle: RePEc:eee:joaced:v:28:y:2010:i:2:p:43-57
    DOI: 10.1016/j.jaccedu.2011.02.003
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    References listed on IDEAS

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    1. 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.
    2. Edward P. Swanson, 2004. "Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing," Contemporary Accounting Research, John Wiley & Sons, vol. 21(1), pages 223-255, March.
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    Cited by:

    1. Fogarty, Timothy J. & Reinstein, Alan & Sasmaz, Mary B., 2021. "Is academic performance a zero-sum game? Exploring the nexus between research and education outcomes of U.S. accounting programs," Advances in accounting, Elsevier, vol. 52(C).
    2. Jesse Y. Chan & Kam C. Chan & Jamie Y. Tong & Feida (Frank) Zhang, 2016. "Using Google Scholar citations to rank accounting programs: a global perspective," Review of Quantitative Finance and Accounting, Springer, vol. 47(1), pages 29-55, July.
    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. 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.
    5. Boyle, Douglas M. & Carpenter, Brian W. & Hermanson, Dana R. & Mero, Neal P., 2015. "Examining the perceptions of professionally oriented accounting faculty," Journal of Accounting Education, Elsevier, vol. 33(1), pages 1-15.
    6. Kam Chan & Jamie Tong & Frank Zhang, 2013. "Accounting research in the Asia–Pacific region: an update," Review of Quantitative Finance and Accounting, Springer, vol. 41(4), pages 675-694, November.

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