These rankings are based upon several research papers listed in this link. Below find the basic methodology used for creating the rankings, see the papers for further details
|We indexed articles as described below in the following journals: Accounting, Organizations, and Society; Auditing: A Journal of Practice & Theory; Behavioral Research in Accounting; Contemporary Accounting Research; Journal of Accounting & Economics; Journal of Information Systems; Journal of Accounting Research; Journal of Management Accounting Research; Accounting Horizons; Journal of the American Taxation Association; Review of Accounting Studies; and The Accounting Review. Research has shown that six of these journals (AOS, CAR, JAE, JAR, RAST, and TAR) are considered the highest-rated accounting journals irrespective of topical area or methodology. The remaining five journals (Auditing, BRIA, JIS, JMAR, and JATA) are perceived to be the highest-rated accounting journals for the non-financial topical areas and the methodological area of experimental research. Our overall rankings with all journals in our sample are highly correlated with the overall rankings that would result from only using the articles in this set of 6 journals. For the education rankings, we add the journal Issues in Accounting Education. Accounting Horizons was added to the journal list for rankings from 2015 and on. Click here to see the most recent issues of these journals that have been entered.|
We indexed articles published in the aforementioned journals since 1990 and categorize them based on topic and methodology. We excluded the following types of articles: Editors comments, Keynote addresses, Invited articles, Discussant articles, Teaching cases, Education articles, and Committee reports. We use data previously categorized by Oler et al. (2011) as a starting point for categorizing articles appearing in AOS, CAR, JAE, JAR, RAST and TAR journals. For this data, one of the authors on this project reviewed each article categorization made by the Oler et al. (2008) team and made changes as deemed appropriate to fit our categorization scheme. For the other journals, two of the authors on this project categorized each article. All discrepancies in ratings were resolved through discussion.
We give each author full credit for each article published in these journals (i.e., for coauthored papers, all institutions of the authors received credit for the publication and if multiple authors were from the same institution, the institution received credit for each author).
|We give each author full credit for each article published in these journals (i.e., for coauthored papers, all institutions of the authors received credit for the publication and if multiple authors were from the same institution, the institution received credit for each author).|
Studies which address issues related to systems and the users of systems that collect, store, and generate accounting information. Users are broadly defined to include those involved in collection, storage, or use of accounting information or even the implementation of the system. Research streams include, but are not limited to, design science, ontological investigations, expert systems, decision aides, support systems, processing assurance, security, controls, system usability, and system performance.
Studies in which the topical content involves an audit topic. These studies vary widely and include, but are not limited to, the study of the audit environment (external and internal), auditor decision making, auditor independence, the effects of auditing on the financial reporting process, and auditor fees.
Studies that address the topical content of financial accounting, financial markets, and decision making based on financial accounting information.
Studies examining issues regarding budgeting, compensation, decision-making within an enterprise, incentives, and the allocation of resources within an enterprise.
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations, structuring of accounting transactions to meet tax goals, tax incentives, or and market reactions to tax disclosures.
These studies vary significantly and include such things as methodologies, law, psychology, history, the accounting profession, work environment, etc.
Studies in which analyses and conclusions are based on the act of formally modeling theories or substantiating ideas in mathematical terms. These studies use analytic devices to predict, explain, or give substance to theory.
Studies in which analyses and conclusions are based on objective data collected from repositories. Also included are studies in which the researchers, or another third party, collected the research data and in which the data has objective amounts such as net income, sales, fees, etc. (i.e. the researcher creates an objective repository of data).
Studies in which analyses and conclusions are based on data the researcher gathered by administering treatments to subjects. Usually these studies employ random assignment; however, if the researcher selected different populations in an attempt to "manipulate" a variable (e.g., participants of different experience levels were selected for participation), we also consider these experimental in nature.
The methodologies in these studies vary significantly and include such things as surveys, case studies, field studies, simulations, persuasive arguments, etc.
|Author affiliation is determined by author self-reports and web searches. Authors are only associated with an institution if they self-report being at the institution or we are able to find a directory listing with their name. We maintain current affiliations using each university's web faculty directory as the definitive arbitrator of current university affiliation (not individual faculty pages which are often orphaned). For example, we use the directory link such as the BYU Marriott School directory (CLICK HERE) and not an individual faculty member's page. If professors were listed as holding joint appointments or were listed as visiting scholars, we credited the "home" school for those publications.|