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dc.contributor.authorLowe, Alan
dc.contributor.authorLocke, Joanne
dc.date.accessioned2009-01-27T02:18:02Z
dc.date.available2009-01-27T02:18:02Z
dc.date.issued2006
dc.identifier.citationLowe, A. & Locke, J.(2006). Constructing an 'efficient frontier' of accounting journal quality. The British Accounting Review, 38(3), 321-341.en
dc.identifier.urihttps://hdl.handle.net/10289/1851
dc.description.abstractThis 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.en
dc.language.isoen
dc.publisherAcademic Pressen_NZ
dc.relation.urihttp://www.sciencedirect.com/science/journal/08908389en
dc.subjectefficient frontieren
dc.subjectjournal qualityen
dc.subjectweb surveyen
dc.subjectperception studyen
dc.subjectrisken
dc.titleConstructing an 'efficient frontier' of accounting journal qualityen
dc.typeJournal Articleen
dc.identifier.doi10.1016/j.bar.2006.02.003en
dc.relation.isPartOfThe British Accounting Reviewen_NZ
pubs.begin-page321en_NZ
pubs.editionSeptemberen_NZ
pubs.elements-id32000
pubs.end-page341en_NZ
pubs.issue3en_NZ
pubs.volume38en_NZ


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