The Accounting Review Vol. 60 No. 2 1985
A Descriptive Analysis of Authorship in the Accounting Review.
Abstract
This paper provides a description of recent authorship in The Accounting Review (TAR) in terms of authors' schools of affiliation and degree. The analysis is confined to American universities. Comparisons with similar studies in economics and finance, with previous studies of accounting journals, and with the Journal of Accounting Research (JAR) result in the following conclusions: 1) concentration of authorship in TAR is greater for degree school than school of affiliation, which is consistent with the experience in other disciplines; 2) the concentration by certain degree schools is persistent over time; and 3) certain degree schools have been dominant in both TAR and JAR through time. The general conclusion is that there is some evidence suggesting an institutional element that influences the accounting research published in TAR. Additional research projects are suggested which might answer why this institutional element is present and whether it contributes to the perceived decline in the epistemic quality of TAR.
- DOI
- 10.2308/tar-4487949
- Volume
- 60
- Issue
- 2
- Pages
- 300-313
- Language
- en
- Sources
- openalex crossref