Keywords

accounting research rankings, accounting research methodology, accounting research topical areas

Abstract

This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the human capital of accounting researchers and therefore base our rankings on the researchers' current affiliations, rather than their affiliations at the time of publication. Also, we categorize each article written by topical area (auditing, financial, managerial, accounting information systems, tax, and other) and by methodology (analytical, archival, experimental, and other) and provide separate accounting program rankings by topical area and by methodology. These two innovations provide a rich, centralized information resource for decision-makers—both institutional and individual—in choosing how to allocate time, resources, and expertise.

Original Publication Citation

Coyne, J. G., S. L. Summers, B. Williams, and D. A. Wood. 2010. Accounting program research rankings by topical area and methodology. Issues in Accounting Education 25 (4): 631-654. DOI: 10.2308/iace.2010.25.4.631.

Document Type

Peer-Reviewed Article

Publication Date

2010

Publisher

Issues in Accounting Education

Language

English

College

Marriott School of Business

Department

Accountancy

University Standing at Time of Publication

Full Professor

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Accounting Commons

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