Musings on Accounting Research by Steve

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Respect the process


For years it was an article of faith among American researchers that their three journals, The Accounting Review, Journal of Accounting Research and Journal of Accounting and Economics were the most rigorous, most insightful, most everything journals in accounting.  When you pushed them for evidence, the most common response was well look at the SSCI journal reports.  The Social Sciences Citation Index (part of the web of science which is a part of the Thomson Reuters empire) was, and in many circles is still, considered the ultimate in quality control for citations.  Year after year that index said the same thing, they were the most cited, with the odd year that Accounting Organizations and Society would displace one of the three (and consistently would displace one of the three if one used the five year citation index instead of the two year impact factor)..

Okay, so I got it then!  But today things have changed, the American Three are still contenders but year after year other journals are consistently getting more cites than one or two of these three.  Management Accounting Research being the top example. But instead of adjusting the top three list or admiitting that maybe there are more than three journals that matter, like the Australians and Europeans do, many American academics put the blinders on and say “we only look at citiations for journals we consider important and then rank them by citations.”

Hmmmmmmm, another example of American exceptionalism at work.  After all this must be FAKE

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