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Convergence among academic journals in accounting: a note

Author

Listed:
  • Konstantinos Eleftheriou

    (University of Piraeus)

  • Patroklos Patsoulis

    (University of Piraeus
    Neapolis University Pafos)

  • Michael Polemis

    (University of Piraeus
    Hellenic Competition Commission
    Hellenic Open University)

Abstract

In this study, we investigate the ranking convergence pattern of 24 accounting journals across 13 established academic journal lists by applying the Phillips and Sul (Econometrica 75(6), 1771–1855, 2007; J Appl Econom 24(7), 1153–1185, 2009) methodology. The motivation is to provide a long-term perspective regarding the future convergence of accounting journals. Our main hypothesis is that the current competition among academics for a top publication will lead several outlets to meliorate their position and shift academic perception in their favour. As a result, these journals will improve their ranking and converge towards top-tier outlets. The findings incur that journals mainly converge into two clubs. The first club comprises the Top 50 Financial Times listed journals, while the second club includes the rest. We argue that journals such as Management Accounting Research and European Accounting Review, appear to converge with the top-tier (club one) journals, thus confirming our main hypothesis. The transition paths further validate the main findings of the study. We also conduct statistical analysis to investigate what drives club convergence. All in all, this paper makes an important contribution to the literature by identifying and analysing convergence patterns in the ranking of accounting academic journals.

Suggested Citation

  • Konstantinos Eleftheriou & Patroklos Patsoulis & Michael Polemis, 2023. "Convergence among academic journals in accounting: a note," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(2), pages 1055-1069, February.
    • Handle: RePEc:spr:scient:v:128:y:2023:i:2:d:10.1007_s11192-022-04588-z
    DOI: 10.1007/s11192-022-04588-z
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    References listed on IDEAS

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    1. Andrea Cardoni & Martin Hiebl & Alessio Paradisi, 2023. "Management accounting implementation in SMEs: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 189-214.

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    More about this item

    Keywords

    Accounting journals; Club clustering; Convergence; Transition paths;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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