Chan KC, Chan KC, Seow GS, Tam K "Ranking accounting journals using dissertation citation analysis: A research note" Accounting Organizations and Society 34(6-7):875-885, August-October 2009

[Eugene Garfield]

E-mail Addresses: kchan at pace.edu, johnny.chan at wku.edu, 
Gseow at business.uconn.edu, Tam at csc.albany.edu  


TITLE :  Ranking accounting journals using dissertation citation analysis: 
A research note 

Author(s): Chan KC (Chan, Kam C.)1, Chan KC (Chan, Kam C.)2, Seow GS (Seow, 
Gim S.)3, Tam K (Tam, Kinsun)4    

Source: ACCOUNTING ORGANIZATIONS AND SOCIETY    Volume: 34    Issue: 6-7    
Pages: 875-885    Published: AUG-OCT 2009    

Times Cited: 0     References: 17     Citation Map    
  
 Abstract: Prior literature on accounting journal rankings has provided 
different journal lists depending on the type of examination (citations- 
vs. survey-based) and the choice of journals covered. A recent study by 
Bonner, Hesford, Van der Stede, and Young (2006) [Bonner, S., Hesford, A., 
Van der Stede, W. A., & Young, M. S. (2006). The most influential journals 
in academic accounting. Accounting, Organizations and Society, 31(7). 663-
685] documents disproportionately more citations in the financial 
accounting area, suggesting a financial accounting bias in the accounting 
literature. We use citations from accounting dissertations completed during 
1999-2003 to provide a ranking of accounting journals. The database allows 
us to assess the research interests of new accounting scholars and the 
literature sources they draw from. Another innovation is our ranking of 
accounting journals based on specialty areas (auditing, financial, 
managerial, tax, systems, and other) and research methods (archival, 
experimental, modeling, survey, and other). To mitigate the financial 
accounting bias documented by Bonner et al. (2006), we derive a ranking 
metric by scaling (normalizing) the journal citations by the number of 
dissertations within each specialty area and research method. Overall, the 
top journals are, JAR, AOS, TAR, and JAE We also provide evidence that top 
journal rankings do vary by specialty area as well as by research methods. 
(C) 2008 Elsevier Ltd. All rights reserved. 

Document Type: Article  
Language: English  

Reprint Address: Chan, KC (reprint author), Pace Univ, Dept Accounting, 
Pleasantville, NY 10570 USA  

Addresses: 
1. Pace Univ, Dept Accounting, Pleasantville, NY 10570 USA  
2. Western Kentucky Univ, Dept Finance, Bowling Green, KY 42101 USA  
3. Univ Connecticut, Dept Accounting, Storrs, CT 06269 USA  
4. SUNY Albany, Dept Accounting, Albany, NY 12222 USA  

E-mail Addresses: kchan at pace.edu, johnny.chan at wku.edu, 
Gseow at business.uconn.edu, Tam at csc.albany.edu  

Publisher: PERGAMON-ELSEVIER SCIENCE LTD, THE BOULEVARD, LANGFORD LANE, 
KIDLINGTON, OXFORD OX5 1GB, ENGLAND  

IDS Number: 491SM   
ISSN: 0361-3682   
DOI: 10.1016/j.aos.2008.12.002 

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