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Exploring Diversity in Accounting through Faculty Journal Perceptions*

Apostolos Ballas1; Vasilis Theoharakis2

1 Athens University of Economics and Business · 2 Alba Graduate Business School, The American College of Greece

Contemporary Accounting Research 2003

Abstract The accounting research community has frequently been described as being both diverse and focused on local issues. At the same time, increasing pressure is being placed on researchers to publish in internationally highly regarded journals. Since faculty evaluations depend on journal rankings, such rankings need to take into account the diversity of the research community. Therefore, this study examines how contextual factors such as a researcher's location and research orientation may influence journal quality perceptions and readership patterns based on an international sample of 1,230 accounting academics. The perceived quality of journals is measured across a number of dimensions, including journal familiarity, average rank position, percent of respondents who classify a journal as top tier, and readership. The results support that a significant variation in journal quality perceptions exists based on a researcher's geographic origin, research orientation, and affiliation with a journal.

DOI
10.1506/mlwh-kbtm-et47-lykh
Volume
20 (4)
Pages
619-644
Language
en
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