One of the strange notions that I think about is how TAR, JAR and CAR all think of themselves as ” general interest” accounting journals.
Of “general interest” to who or whom I wonder?
Most accounting faculty do not consult them, they are not easy to transfer to regulators and standard setters, and thank goodness few practitioners attempt to read individual articles with the lack of context we give our students to read and access research.
So what does “general interest” mean?
Of interest to accounting faculty at doctoral granting universities, doctoral students to the extent faculty at those schools permit them to regard such journals as general, and the handfuls of research active faculty at nondoctoral granting schools who still love to keep up with the grand game!
Not very profound, eh?