The Accounting Review

Last updated

Overview and history

The Accounting Review is a bimonthly peer-reviewed academic journal covering accounting, [1] and is the flagship journal of the American Accounting Association. [2] [3] [4] Its current Senior Editor is Mary E. Barth (Stanford University). [5] The journal's scope encompasses any accounting-related subject and any research methodology: [1] as of 2010 the proportions of papers accepted for publication across subject areas and research methods was very similar to the proportion of papers received for review. [6]

Submissions to The Accounting Review are reviewed by editorial board members and ad hoc reviewers. In 2009, the journal received over 500 new submissions a year, and about 9% of the decision letters sent to authors were acceptances or conditional acceptances. [6]

Establishment to 1960s

The Accounting Review, launched in 1926 by William Andrew Paton, [7] is one of the oldest academic journals in accounting. [8] [9] The American Association of University Instructors of Accounting, which later became the American Accounting Association, originally proposed that the association publish a Quarterly Journal of Accountics, but the proposal did not see fruition, and The Accounting Review was subsequently born. [4] Paton served as editor and production manager in the journal's first three years. [10]

In the first few decades following the journal's establishment, leading authors in The Accounting Review tended to write articles that would be of interest to accounting practitioners. [8] The journal published articles that focused on accounting education and issues related to particular industries and trade groups, with many articles using anecdotal evidence and hypothetical illustrations. [4] The longest-serving editor during this period was Eric Kohler, an accounting practitioner; [4] Kohler served as editor from 1928 to 1942. [11]

From the 1940s to the 1960s, The Accounting Review published articles of greater diversity, and leading authors during this period tended to have less practical accounting experience and more formal education. During this period, the three individuals that accounted for most of the editorial duties of the journal were A. C. Littleton (1944–1947), Frank Smith (1950–1959) and Robert Mautz (1960–1962), all of whom either had practical accounting experience, or were leading authors prior to 1945, when the journal was oriented towards the accounting practice. [8]

1960s to present

In the 1960s, the journal shifted towards a preference for quantitative model building including econometric models and time series models, and accepted more articles by non-accountants who contributed ideas from other disciplines in solving accounting-related problems. Since the late 1970s, accounting professors have opined that the journal was sacrificing relevance for mathematical rigor, and by 1982, accounting researchers realized that mathematical analysis and empirical research were a necessary condition for articles to be accepted. [4]

In the 1980s, the AAA began to publish two other journals, Issues in Accounting Education and Accounting Horizons. Issues in Accounting Education, first published in 1983, was created to better serve accounting educators, while Accounting Horizons, first published in 1987, focused more on issues facing accounting practitioners. This permitted the journal "to focus more heavily on quantitative papers that became increasingly difficult for practitioners and many teachers of accounting to comprehend". [4]

Between the 1980s and the 2000s, with the rise of databases such as Compustat and EDGAR and software such as SAS, articles became mathematically more rigorous with increasingly sophisticated statistical analyses, and accounting practitioners comprised a decreasing proportion of authors in the journal. [4]

Impact

According to the Journal Citation Reports , the journal had a 2020 impact factor of 3.993. [12] Recent studies on accounting research and on doctoral programs in accounting considered The Accounting Review to be one of six leading accounting journals, [13] [14] [15] and it is also one of the journals used by the Financial Times to compile its business school research rank. [16]

Abstracting and indexing

The journal is abstracted and indexed in the Social Sciences Citation Index, Current Contents/Social & Behavioral Sciences, [17] and Scopus. [18]

Editors-in-chief

The following persons have been editors-in-chief: [19]

Related Research Articles

<span class="mw-page-title-main">Accounting</span> Measurement, processing and communication of financial information about economic entities

Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non-financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.

<i>Nature</i> (journal) British scientific journal since 1869

Nature is a British weekly scientific journal founded and based in London, England. As a multidisciplinary publication, Nature features peer-reviewed research from a variety of academic disciplines, mainly in science and technology. It has core editorial offices across the United States, continental Europe, and Asia under the international scientific publishing company Springer Nature. Nature was one of the world's most cited scientific journals by the Science Edition of the 2019 Journal Citation Reports, making it one of the world's most-read and most prestigious academic journals. As of 2012, it claimed an online readership of about three million unique readers per month.

<span class="mw-page-title-main">Academic journal</span> Peer-reviewed scholarly periodical

An academic journal or scholarly journal is a periodical publication in which scholarship relating to a particular academic discipline is published. Academic journals serve as permanent and transparent forums for the presentation, scrutiny, and discussion of research. They nearly universally require peer review or other scrutiny from contemporaries competent and established in their respective fields. Content typically takes the form of articles presenting original research, review articles, or book reviews. The purpose of an academic journal, according to Henry Oldenburg, is to give researchers a venue to "impart their knowledge to one another, and contribute what they can to the Grand design of improving natural knowledge, and perfecting all Philosophical Arts, and Sciences."

<span class="mw-page-title-main">Elsevier</span> Dutch publishing and analytics company

Elsevier is a Dutch academic publishing company specializing in scientific, technical, and medical content. Its products include journals such as The Lancet, Cell, the ScienceDirect collection of electronic journals, Trends, the Current Opinion series, the online citation database Scopus, the SciVal tool for measuring research performance, the ClinicalKey search engine for clinicians, and the ClinicalPath evidence-based cancer care service. Elsevier's products and services include digital tools for data management, instruction, research analytics, and assessment.

<i>The BMJ</i> Peer-reviewed medical journal published by British Medical Association

The BMJ is a weekly peer-reviewed medical trade journal, published by the trade union the British Medical Association (BMA). The BMJ has editorial freedom from the BMA. It is one of the world's oldest general medical journals. Originally called the British Medical Journal, the title was officially shortened to BMJ in 1988, and then changed to The BMJ in 2014. The journal is published by BMJ Publishing Group Ltd, a subsidiary of the British Medical Association (BMA). The editor-in-chief of The BMJ is Kamran Abbasi, who was appointed in January 2022.

Nancy Laura Stokey has been the Frederick Henry Prince Distinguished Service Professor of Economics at the University of Chicago since 1990 and focuses particularly on mathematical economics while recently conducting research about Growth Theory, economic dynamics, and fiscal/monetary policy. She earned her BA in economics from the University of Pennsylvania in 1972 and her PhD from Harvard University in 1978, under the direction of thesis advisor Kenneth Arrow. She is a Fellow of the Econometric Society, the American Academy of Arts and Sciences and the National Academy of Sciences. She previously served as a co editor of Econometrica and was a member of the Expert Panel of the Copenhagen Consensus. She received her Honorary Doctor of Laws (L.L.D) in 2012 from the University of Western Ontario. Much of her work has been done by digesting economic dynamics, which most of this work is done as an expositor. She spent a great deal of time recently researching growth theory, economic dynamics, as well as fiscal and monetary policy.

Accounting scholarship is an academic discipline oriented towards the profession of accounting, usually taught at a business school.

<span class="mw-page-title-main">Earnings management</span>

Earnings management, in accounting, is the act of intentionally influencing the process of financial reporting to obtain some private gain. Earnings management involves the alteration of financial reports to mislead stakeholders about the organization's underlying performance, or to "influence contractual outcomes that depend on reported accounting numbers."

<span class="mw-page-title-main">Shlomo Sawilowsky</span>

Shlomo S. Sawilowsky was professor of educational statistics and Distinguished Faculty Fellow at Wayne State University in Detroit, Michigan, where he has received teaching, mentoring, and research awards.

Ethics: An International Journal of Social, Political, and Legal Philosophy is a peer-reviewed academic journal established in 1890 as the International Journal of Ethics, renamed in 1938, and published since 1923 by the University of Chicago Press. The journal covers scholarly work in moral, political, and legal philosophy from a variety of intellectual perspectives, including social and political theory, law, and economics. It publishes both theory and application of theory to contemporary moral issues, as well as historical essays, provided they have significant implications for contemporary theory. The journal also publishes review essays, discussion articles, and book reviews. The journal employs a double-blind peer review process.

The School of Accountancy (SOA) at Brigham Young University is a department within the Marriott School of Business. The school offers one bachelor's degree and one master's degree.

Open peer review is the various possible modifications of the traditional scholarly peer review process. The three most common modifications to which the term is applied are:

  1. Open identities: Authors and reviewers are aware of each other's identity.
  2. Open reports: Review reports are published alongside the relevant article.
  3. Open participation: The wider community are able to contribute to the review process.

The Journal of World-Systems Research (JWSR) is a biannual, open access, peer-reviewed academic journal in the field of world-systems analysis, established in 1995 by founding editor Christopher Chase-Dunn at the Institute for World-System Research at the University of California at Riverside. As of 2015, it is published by the Political Economy of the World-System (PEWS) Section of the American Sociological Association and by the University Library System, University of Pittsburgh. The journal's current editor-in-chief is Andrej Grubačić.

Scholarly peer review or academic peer review is the process of having a draft version of a researcher's methods and findings reviewed by experts in the same field. Peer review is widely used for helping the academic publisher decide whether the work should be accepted, considered acceptable with revisions, or rejected for official publication in an academic journal, a monograph or in the proceedings of an academic conference. If the identities of authors are not revealed to each other, the procedure is called dual-anonymous peer review.

<i>Management in Education</i> Academic journal

Management in Education (MiE) is a quarterly, peer-reviewed academic journal in the field of educational leadership and management. The journal's editor-in-chief is Paul Armstrong, senior lecturer at The University of Manchester. It was established in 1987 and is currently published by SAGE Publications on behalf of the British Educational Leadership, Management & Administration Society.

<span class="mw-page-title-main">Predatory publishing</span> Fraudulent business model for scientific publications

Predatory publishing, also write-only publishing or deceptive publishing, is an exploitative academic publishing business model that involves charging publication fees to authors without checking articles for quality and legitimacy, and without providing editorial and publishing services that legitimate academic journals provide, whether open access or not. The phenomenon of "open access predatory publishers" was first noticed by Jeffrey Beall, when he described "publishers that are ready to publish any article for payment". However, criticisms about the label "predatory" have been raised. A lengthy review of the controversy started by Beall appears in The Journal of Academic Librarianship.

Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for individuals, organizations, governments and capital markets. It encompasses a broad range of topics including financial accounting research, management accounting research, auditing research, capital market research, accountability research, social responsibility research and taxation research.

Accounting, Organizations and Society is a peer-reviewed academic journal published by Elsevier. Its editors-in-chief are Marcia Annisette, Mark E. Peecher, and Keith Robson. The journal focuses on the relationships between accounting and both human behaviour and organizations' structures, processes, social, and political environments: that is, relationships among accounting, organizations, and society.

Raymond John Chambers, was an accounting academic who worked at the University of Sydney from 1953–1999. His research sought to provide an evidence-based reform of financial reporting and accounting practice.

References

  1. 1 2 "Editorial Policy and Style Information" (PDF). Retrieved 13 January 2014.
  2. ↑ "Prof appointed senior editor of journal". The University of Texas at Austin. Retrieved 3 February 2014.
  3. ↑ Aubin, Dena. "Accounting research needs a jolt - Waymire" (PDF). American Accounting Association. Retrieved 3 February 2014.
  4. 1 2 3 4 5 6 7 Heck, Jean L. (2007). "An Analysis of the Evolution of Research Contributions by The Accounting Review, 1926-2005". Accounting Historians Journal. 34 (2): 109. doi:10.2308/0148-4184.34.2.109 . Retrieved 13 January 2014.
  5. ↑ "The Accounting Review". American Accounting Association. Retrieved 7 May 2018.
  6. 1 2 Kachelmeier, Steven J. (2010). "Annual Report and Editorial Commentary for The Accounting Review". The Accounting Review. 85 (6): 2173–2203. doi: 10.2308/accr.00000003 .
  7. ↑ "Accounting Pioneer, Teacher William A. Paton". Chicago Tribune. Retrieved 3 February 2014.
  8. 1 2 3 Fleming, Robert J.; Grace, Samuel P.; Thompson, Joel E. (1991). "Tracing the Evolution of Research in the Accounting Review through its Leading Authors: the 1946-1965 Period". The Accounting Historians Journal. 18 (2): 27–53. doi:10.2308/0148-4184.18.2.27. JSTOR   40698054.
  9. ↑ Smith, Pringle, ed. (1988). "William A. Paton Honored by AICPA as Outstanding Educator of the Century". Dividend. 19 (1): 17.
  10. ↑ "William A. Paton". Fisher College of Business. Archived from the original on 4 July 2016. Retrieved 3 February 2014.
  11. ↑ "Eric Louis Kohler". Fisher College of Business. Archived from the original on 3 May 2012. Retrieved 3 February 2014.
  12. ↑ "Journals Ranked by Impact: Business, Finance". 2020 Journal Citation Reports. Web of Science (Science ed.). Thomson Reuters. 2021.
  13. ↑ Oler, Derek K.; Oler, Mitchell J.; Skousen, Christopher J. (2010). "Characterizing Accounting Research". Accounting Horizons. 24 (4): 635–670. doi:10.2308/acch.2010.24.4.635.
  14. ↑ Coyne, Joshua G.; Scott L. Summers; Brady Williams; David 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 . Retrieved 20 January 2014.
  15. ↑ Stephens, Nathaniel M.; Summers, Scott L.; Williams, Brady; Wood, David A. (2011). "Accounting Doctoral Program Rankings Based on Research Productivity of Program Graduates". Accounting Horizons. 25 (1): 149–181. doi:10.2308/acch.2011.25.1.149.
  16. ↑ "45 Journals used in FT Research Rank". Financial Times. Retrieved 13 January 2014.
  17. ↑ "Master Journal List". Intellectual Property & Science. Thomson Reuters . Retrieved 2014-01-31.
  18. ↑ "Scopus title list". Elsevier. Archived from the original (Microsoft Excel) on 2013-12-02. Retrieved 2014-01-31.
  19. ↑ "The Accounting Review: Past Editors". The Accounting Review. Retrieved 2018-05-07.

This page is based on this Wikipedia article
Text is available under the CC BY-SA 4.0 license; additional terms may apply.
Images, videos and audio are available under their respective licenses.