The Accounting Review is a two-month academic journal published by the American Accounting Association (AAA) which includes accounting with a scope covering any subject related to accounting and any research methodology.. The Accounting Review is one of the oldest accounting journals, and recent studies regard it as one of the leading academic journals in accounting.
The Accounting Review was founded in 1926. In the early decades, journals tend to publish articles that would appeal to accounting practitioners, but over time turned to preferences for quantitative modeling and mathematical precision.. In the 1980s, AAA began publishing two other journals, Issues in Accounting Education and Horizons Accounting , which were more relevant to accounting educators and their respective accounting practitioners, to allow < i>> Accounting Reviews to focus more on quantitative articles.
Video The Accounting Review
Ikhtisar dan riwayat
Accounting Review is a two-month academic journal discussed financially covering accounting, and is the lead journal of the American Accounting Association. The current Senior Editor is Mary E. Barth (Stanford University). The scope of the journal covers every subject related to accounting and any research methodology: in 2010 the proportion of papers received for publication across subject areas and research methods is very similar to the proportion of papers received for review.
Submissions to The Accounting Review are reviewed by editorial board members and ad hoc reviewers. In 2009, the journal received more than 500 new submissions each year, and about 9% of the decree sent to the author was acceptance or conditional acceptance.
Establishment until the 1960s
The Accounting Review , launched in 1926 by William Andrew Paton, is one of the oldest academic journals in accounting. The American Association of University Instructors of Accounting, who later became the American Accounting Association, originally proposed that the association publish the Quarterly Journal of Accounts, but the proposal did not see results, and The Accounting Review born. Paton served as editor and production manager in the first three-year journal.
In the first few decades after the creation of journals, prominent authors at The Accounting Review tend to write articles that will be of interest to accounting practitioners. The journal publishes articles focusing on accounting education and issues related to specific industries and trade groups, with many articles using anecdotal evidence and hypothetical illustrations. The editor who served the longest during this period was Eric Kohler, an accounting practitioner; Kohler served as editor from 1928 to 1942.
From the 1940s to the 1960s, The Accounting Review published articles on greater diversity, and prominent authors during this period tended to have less practical accounting experience and more formal education. During this period, the three individuals who contributed most of the editorial work of the journal were AC Littleton (1944-1947), Frank Smith (1950-1959) and Robert Mautz (1960-1962), all of whom had practical accounting experiences, or led authors before 1945 , when the journal is oriented to accounting practices.
1960 to present
In the 1960s, journals shifted toward preference for quantitative modeling including econometric models and time series models, and received more articles by non-accountants who contributed ideas from other disciplines in solving accounting-related problems. Since the late 1970s, accounting professors have argued that the journal sacrificed relevance for mathematical precision, and in 1982, accounting researchers realized that mathematical analysis and empirical research were necessary conditions for acceptable articles.
In the 1980s, AAA began publishing two other journals, Issues in Accounting Education and Accounting Horizons . Issues in Accounting Education , first published in 1983, was created to serve accounting educators better, while Accounting Horizons , first published in 1987, focusing more on issues faced by accounting practitioners. This allows the journal "to focus more on quantitative papers that are becoming increasingly difficult for practitioners and many accounting teachers to understand".
Between the 1980s and 2000s, with the emergence of databases such as Compustat and EDGAR and software such as SAS, articles became more mathematically accurate with increasingly sophisticated statistical analysis, and accounting practitioners consisted of a proportion of authors who dwindled in journal.
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Impact
According to the Journal Citation Reports , the journal has a 2012 impact factor of 2,319, ranking it 6th out of 89 journals in the "Business, Finance" category. Recent studies of accounting research and doctoral programs in accounting are considered to be one of the six leading accounting journals, and also one of the journals used by the Financial Times to compile the ranking of his business school research.
Abstract and indexing
This journal is abstracted and indexed in the Social Quotes Index, Current Content/Social & amp; Behavioral Sciences, and Scopus.
Senior Editor previous
1926-1929 William A. Paton
1929-1943 Eric L. Kohler
1944-1947 A. C. Littleton
1948-1949 Robert L. Dixon
1950-1959 Frank P. Smith
1959-1962 Robert K. Mautz
1962-1965, Lawrence L. Vance
1965-1967, Wendell Trumbull
1968-1970, Charles H. Griffin
1971-1972 Ã, Eldon S. Hendriksen
1973-1975 - Thomas F. Keller
1976-1978, Don T. Decoster
1978-1983 Stephen A. Zeff
1983-1987 Gary L. Sundem
1987-1990 William Kinney
1990-1994 A. Rashad Abdel-Khalik
1994-1997 Robert P. Magee
1997-2000 to Gerald L. Salamon
2000-2002 Â · Linda Smith Bamber
2002-2005 Terry Shevlin
2005-2008 Dan S. Dhaliwal
2008-2011 Ã, Ã, Steven J. Kachelmeier
2011-2014 John Harry Evans III
2014-2017 Mark L. DeFond
References
External links
- Official website
Source of the article : Wikipedia
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