Purpose: To examine the construction of articles published in three highly ranked interdisciplinary accounting journals. Design/methodology/approach: We base our analysis on articles published during 2010 in Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS) and Critical Perspectives on Accounting (CPA). In doing so, we develop a framework and examine characteristics of the published articles, including the prose. Findings: Based on the construction of accounting academic articles in the highly ranked interdisciplinary journals, we introduce a simplified concept of the five distinct major parts of an article. We also make some taken-for-granted aspects of article construction explicit and we conclude that alternatives, if used effectively, can add to the quality of an article. Finally, we conclude with a discussion of, and a reflection on, how the taken-for-granted rules of academic publishing can be challenged.
Research limitations/implications:This article is limited by the authors' own analysis and interpretations of AAAJ, AOS and CPA articles published during 2010. Originality/value: As far as can be ascertained, we are the first to examine the construction of research articles published in high ranking interdisciplinary accounting journals. The paper can assist emerging scholars in the process of planning and writing their own articles. For seasoned researchers, our insights may serve to reaffirm or help further develop their approach. The paper also contributes to the ongoing debate around the pressure to publish, the measurement of publications, and the difficulties of getting published.Key words: Academic publishing; writing; research; article attributes Acknowledgements:We would like to thank the many people who have given us feedback during the development of this paper. Foremost we would like to thank James Guthrie for his support and insightful critique on several versions of this paper. Also, thanks to Lee Parker for his support and encouragement during the review process along with the insights from our two anonymous reviewers who have contributed to improving the quality of the paper in among other ways by suggesting additional avenues of investigation. Thanks also to Helen Sword (University of Auckland) and Imad Moosa (RMIT University) for their comments on early drafts of the paper. Also thanks to the comments, observations and encouragement from the participants of numerous workshops and seminars where we have been invited to present our work, even though it was unpublished and still in development. The list includes,