International Publishing Patterns: An Investigation of Leading UK and US Accounting and Finance Journals

Abstract

Research quality is often measured by the quality of the journals in which articles are published. This article looks at 1,867 articles published in six highly-rated UK and six highly-rated US academic journals from 1996 to 2000. The authors publishing in the UK journals come mainly from UK and US institutions, but just over a third come from other countries. However, almost ninety per cent of authors publishing in top US journals come from US institutions. Contributions from authors from institutions in non-English speaking countries in these top journals are rare. The implications of this research are that although accounting is growing increasingly international, academic research, especially in the top US journals remains stubbornly nationally-orientated. Copyright Blackwell Publishers Ltd, 2005.

Publication Records of Faculty Promoted to Professor: Evidence from the UK Accounting and Finance Academic Community

“…[ Jones and Roberts (2005). This reinforces the view of Lukka and Kasanen (1996), supported by empirical evidence by Beattie and Davie (2006), that accounting remains a local discipline, with a US elite distinguishable from an emerging non-US elite.…”

“…All of these eight journals are edited and published in the US and it is well-established that UK academics find it difficult to publish in such journals (Jones and Roberts, 2005). Further, Beattie and Davie (2006) document the existence of geographically-based competing research elites (one US and one non-US) based on methodological differences.…”

Accounting Researchers in Asia Pacific: A Study on Publication Productivity and Citation Analysis

“…This implies a high level of concentration in publication. A later study conducted by Jones and Roberts (2005) found similar results. They examined 1,867 articles published in six highly-rated UK and six highly-rated US academic journals from 1996 to 2006.…”

Management Accounting Research in Brazil: Development, Challenges and Opportunities

“…Zimmerman identificou o que, para ele, eram problemas na pesquisa em contabilidade gerencial, como, por exemplo, o fato de que os pesquisadores utilizavam métodos qualitativos e uma perspectiva indutiva, não se baseavam em uma teoria econômica, não testavam modelos, e se dedicavam muito ao processo de tomada de decisão, e não ao controle organizacional. Estas afirmações geraram várias críticas e um extenso debate sobre o futuro da contabilidade gerencial, suas limitações e potencialidades (LUFT; SHIELDS, 2002;HOPWOOD, 2002;BAXTER;CHUA, 2003;FREZATTI;JUNQUEIRA, 2009;MALMI;GRANLUND, 2009). A provocação de Zimmerman indica como houve necessidade de estímulo externo para que a comunidade sentisse necessidade de pensar e reagir.…”

“…A maioria das publicações relevantes em contabilidade gerencial na Europa provém de pesquisadores que trabalham no Reino Unido (CARMONA; GUTIERREZ;CAMARA, 1999;JONES;ROBERTS, 2005;RAFFOURNIER;SCHATT, 2010). Particularmente, o que acontece no Reino Unido em termos de contabilidade gerencial é de certa forma diferente do que acontece no resto da Europa.…”