Constructing an ‘efficient frontier’ of accounting journal quality

Lowe, Alan and Locke, Joanne 2006, Constructing an ‘efficient frontier’ of accounting journal quality, British accounting review, vol. 38, no. 3, pp. 321-341, doi: 10.1016/

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Title Constructing an ‘efficient frontier’ of accounting journal quality
Author(s) Lowe, Alan
Locke, JoanneORCID iD for Locke, Joanne
Journal name British accounting review
Volume number 38
Issue number 3
Start page 321
End page 341
Total pages 21
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2006-09
ISSN 0890-8389
Keyword(s) efficient frontier
journal quality
web survey
perception study
Summary This paper reports the construction of an ‘efficient frontier’ of the perceived quality attributes of academic accountingjournals. 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 singledimension of quality with an additional measure indicating the variation of perceptions of journal quality. The result ofcombining these factors is depicted diagrammatically in a manner that reflects the risk and return trade-off asconceptualised 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 rolesas editors, researchers and authors.The analysis indicates that the perceptions of the so-called ‘elite’ US accounting journals have become unsettledparticularly in Australasia, showing high levels of variability in perceived quality, while other traditionally highly rankedjournals (ABR, AOS, CAR) have a more ‘efficient’ combination of high-quality ranking and lower dispersion ofperceptions. The implications of these results for accounting academics in the context of what is often seen as a market foraccounting research are discussed.
Language eng
DOI 10.1016/
Field of Research 150101 Accounting Theory and Standards
1501 Accounting, Auditing And Accountability
Socio Economic Objective 900101 Finance Services
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2006, Elsevier
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Document type: Journal Article
Collections: Faculty of Business and Law
Department of Accounting
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