Research Commons
      • Browse 
        • Communities & Collections
        • Titles
        • Authors
        • By Issue Date
        • Subjects
        • Types
        • Series
      • Help 
        • About
        • Collection Policy
        • OA Mandate Guidelines
        • Guidelines FAQ
        • Contact Us
      • My Account 
        • Sign In
        • Register
      View Item 
      •   Research Commons
      • University of Waikato Research
      • Management
      • Management Papers
      • View Item
      •   Research Commons
      • University of Waikato Research
      • Management
      • Management Papers
      • View Item
      JavaScript is disabled for your browser. Some features of this site may not work without it.

      Constructing an 'efficient frontier' of accounting journal quality

      Lowe, Alan; Locke, Joanne
      DOI
       10.1016/j.bar.2006.02.003
      Link
       www.sciencedirect.com
      Find in your library  
      Citation
      Export citation
      Lowe, A. & Locke, J.(2006). Constructing an 'efficient frontier' of accounting journal quality. The British Accounting Review, 38(3), 321-341.
      Permanent Research Commons link: https://hdl.handle.net/10289/1851
      Abstract
      This paper reports the construction of an ‘efficient frontier’ of the perceived quality attributes of academic accounting journals. The analysis is based on perception data from two web-based surveys of Australasian and British academics.

      The research reported here contributes to the existing literature by augmenting the commonly supported single dimension of quality with an additional measure indicating the variation of perceptions of journal quality. The result of combining these factors is depicted diagrammatically in a manner that reflects the risk and return trade-off as conceptualised in the capital market model of an efficient frontier of investment opportunities. This conceptualisation of a ‘market’ for accounting research provides a context in which to highlight the complex issues facing academics in their roles as editors, researchers and authors.

      The analysis indicates that the perceptions of the so-called ‘elite’ US accounting journals have become unsettled particularly in Australasia, showing high levels of variability in perceived quality, while other traditionally highly ranked journals (ABR, AOS, CAR) have a more ‘efficient’ combination of high-quality ranking and lower dispersion of perceptions. The implications of these results for accounting academics in the context of what is often seen as a market for accounting research are discussed.
      Date
      2006
      Type
      Journal Article
      Publisher
      Academic Press
      Collections
      • Management Papers [1078]
      Show full item record  

      Usage

       
       
       

      Usage Statistics

      For this itemFor all of Research Commons

      The University of Waikato - Te Whare Wānanga o WaikatoFeedback and RequestsCopyright and Legal Statement