Musings on Accounting Research by Steve

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Management accounting – a decent proposal


Last year at the Audit Section MYM now incoming TAR Senior Editor, then just fellow audit prof Mark DeFond, gave an in depth analysis of the effects of AJPT on audit research.

What Mark found was enlightening! After adjusting his numbers to include AOS he reporting a one for one relationship between audit articles in the BIG 6 and articles published in AJPT. So basically AJPT doubled the numbers of arguably top tier or close to top tier articles in the audit research world!!!

I knew JATA had a similar effect in tax research so I thought I would see if JMAR, on its 25th Anniversary, had the same impact on management accounting research. The news was not good – comparing 1990-93 to 2010-13 the ratio of BIG6 to JMAR articles actually got worse! There were over two articles published (2.8) in the BIG 6 on management accounting for every JMAR article. An increase in almost 75% since 1990-93.

Clearly compared to AJPT in audit and JATA in tax JMAR, 25 years into its life, is not creating the top tier or nearly top tier outlet that impacts on management accounting research that it was hoped for. My belief is that management accounting and management accounting academics are suffering from this lack of a clear top tier niche journal.

On Monday my proposal about what to do about it!!!!

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