Coyne, Joshua G.
[Verfasser:in]
;
Summers, Scott L.
[Sonstige Person, Familie und Körperschaft];
Williams, Braden
[Sonstige Person, Familie und Körperschaft];
Wood, David A.
[Sonstige Person, Familie und Körperschaft]
Accounting Program Research Rankings by Topical Area and Methodology
Anmerkungen:
In: Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 11, 2010 erstellt
Beschreibung:
This paper makes two novel contributions to ranking accounting research programs constructed from publication counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In contrast to previous studies, we recognize the mobility of intellectual assets tied to the human capital of accounting researchers and therefore base our rankings on the researchers' current affiliations, rather than their affiliations at the time of publication. Also, we categorize each article written by topical area (auditing, financial, managerial, accounting information systems, tax, and other) and by methodology (analytical, archival, experimental, and other) and provide separate accounting program rankings by topical area and by methodology. These two innovations provide a rich, centralized information resource for decision-makers - both institutional and individual - in choosing how to allocate time, resources, and expertise