“…However, if one researches a sub‐topic or, even more difficult, a cross‐disciplinary topic, it becomes significantly more challenging to evaluate the research quality, and far fewer dedicated ranking studies are available for guidance (e.g., Lowensohn & Samelson, ). For example, governmental accounting and accounting for nonprofit organizations are sub‐disciplines of accounting; yet, as of the most recent study available, only 3% of publications in the top‐rated accounting journals have been from these areas (Copley, Roof, & Shifflett, ). This may also be partly attributable to the predominant US focus on the for‐profit sector and quantitative, market‐based research, with less emphasis on the public sector and qualitative research in general.…”