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For many years member schools of the Association to Advance Collegiate Schools of Business (AACSB) have often compared their faculties’ research records to journal lists of their “peer and aspirational” programs. To do so, researchers have often used survey data from faculty and administrators’ perceptions of journal quality; the number of downloads of the Social Sciences Citation Index (SSCI); or “counting” the number of faculty publications—with and without weighing faculty size, journal quality, or types of degrees offered (e.g., doctoral degrees in accounting). However, few recent studies have analyzed actual journal quality lists that various accounting programs offer.
We aim to extend this literature in two ways. First, we identify a set of quality-classified (i.e., A+, A, A-, B, and C) journal lists using a sample of 38 programs nationwide, varying by mission (e.g., urban or research), degrees granted (e.g., doctoral degrees in accounting), and national ranking (e.g., classified as a Top 75 Research Program)—from which we derive a classified list of 359 journals that appear on these 38 programs’ journal lists. Second, we describe a case study that an accounting program used to revise its old journal list. Our results should help accounting programs develop or revise their own ranked journal lists—either by adapting our lists or performing their own studies to derive similar lists.