Examining accounting departments’ rankings of the quality of accounting journals

Reinstein, Alan; Calderon, Thomas G.

doi:10.1016/j.cpa.2004.09.002

“…As universidades americanas dominam o ranking dos melhores programas de doutorado em contabilidade em termos do número de artigos publicados pelos seus doutorandos (STEPHENS et al, 2011). Além disso, a maioria dos membros dos conselhos editoriais das revistas acadêmicas mais importantes na área provém de um grupo reduzido de universidades americanas (REINSTEIN; CALDERON, 2004). Nos Estados Unidos, a corrente dominante é a voltada à contabilidade financeira, o estudo dos mercados e a remuneração dos executivos.…”

Section: Tendênciasunclassified

“…De acordo com a quantidade de artigos aceitos para publicação nas revistas acadêmicas consideradas mais importantes, percebe-se que o âmbito da contabilidade financeira tem maior prestígio que o da contabilidade gerencial entre os acadêmicos americanos (REINSTEIN; CALDERON, 2004). Existem vários fatores que contribuem para redução do prestígio da área de contabilidade gerencial.…”

Section: Tendênciasunclassified

Management Accounting Research in Brazil: Development, Challenges and Opportunities

Frezatti¹,

Aguiar²,

Wanderley³

et al. 2015

RUC

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“…Tier1Acct is the number of peer reviewed publications in top tier accounting journals. The classification of accounting journals in Table 3 is based on Wu et al (2009), Chan et al (2009), Chow et al (2007, Bonner et al (2006), Lowensohn and Samelson (2006) and Reinstein and Calderon (2006). Following the findings in these studies, the top tier accounting journals are The Accounting Review, Journal of Accounting and Economics and Journal of Accounting Research.…”

Section: Methodsmentioning

confidence: 99%

The rewards for publishing in accounting in the USA

Asthana

¹

,

Balsam

²

2017

IJAAPE

0

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Accounting faculty in the USA are rewarded for publishing, with the reward increasing with journal quality. We estimate the increase in annual salary for a top tier publication to be $5,609, with the increase varying across ranks -from $2,008 for an endowed professor to $9,452 for an assistant professor. As these are increases in base salary, under reasonable assumptions for longevity and discount rate, the present value of a top tier publication exceeds $145,000 for an assistant professor. We also document that the reward varies systematically across schools and over time. While we find significantly greater average salaries at doctoral granting institutions, we find the reward per publication is greater at non-doctoral granting institutions. We also find that more recent publications are valued more highly, and that the payoff for a top tier publication has increased over time, while that for lower tier publications has decreased.

show abstract

“…Tier1Acct is the number of peer reviewed publications in top tier accounting journals. The classification of accounting journals in Table 3 (2006) and Reinstein and Calderon (2006). Following the findings in these studies, the top tier accounting journals are The Accounting Review, Journal of Accounting and Economics and Journal of Accounting Research.…”

Section: Methodsmentioning

confidence: 99%

The rewards for publishing in accounting in the USA

Asthana

¹

,

Balsam

²

2017

IJAAPE

1

0

View full text Add to dashboard Cite

Accounting faculty in the USA are rewarded for publishing, with the reward increasing with journal quality. We estimate the increase in annual salary for a top tier publication to be $5,609, with the increase varying across ranks -from $2,008 for an endowed professor to $9,452 for an assistant professor. As these are increases in base salary, under reasonable assumptions for longevity and discount rate, the present value of a top tier publication exceeds $145,000 for an assistant professor. We also document that the reward varies systematically across schools and over time. While we find significantly greater average salaries at doctoral granting institutions, we find the reward per publication is greater at non-doctoral granting institutions. We also find that more recent publications are valued more highly, and that the payoff for a top tier publication has increased over time, while that for lower tier publications has decreased.

show abstract

Examining accounting departments’ rankings of the quality of accounting journals

Cited by 108 publications

References 23 publications

Management Accounting Research in Brazil: Development, Challenges and Opportunities

Management Accounting Research in Brazil: Development, Challenges and Opportunities

The rewards for publishing in accounting in the USA

The rewards for publishing in accounting in the USA

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