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Exploring Diversity in Accounting through Faculty Journal Perceptions *
Author(s) -
Ballas Apostolos,
Theoharakis Vasilis
Publication year - 2003
Publication title -
contemporary accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.769
H-Index - 99
eISSN - 1911-3846
pISSN - 0823-9150
DOI - 10.1506/mlwh-kbtm-et47-lykh
Subject(s) - audience measurement , publication , diversity (politics) , perception , quality (philosophy) , sample (material) , position (finance) , public relations , political science , sociology , accounting , library science , psychology , business , computer science , law , philosophy , chemistry , epistemology , chromatography , finance , neuroscience
The accounting research community has frequently been described as being both diverse and focused on local issues. At the same time, increasing pressure is being placed on researchers to publish in internationally highly regarded journals. Since faculty evaluations depend on journal rankings, such rankings need to take into account the diversity of the research community. Therefore, this study examines how contextual factors such as a researcher's location and research orientation may influence journal quality perceptions and readership patterns based on an international sample of 1,230 accounting academics. The perceived quality of journals is measured across a number of dimensions, including journal familiarity, average rank position, percent of respondents who classify a journal as top tier, and readership. The results support that a significant variation in journal quality perceptions exists based on a researcher's geographic origin, research orientation, and affiliation with a journal.