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Constructing an ‘efficient frontier’ of accounting journal quality

journal contribution
posted on 2006-09-01, 00:00 authored by A Lowe, Joanne Locke
This 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.

History

Journal

British accounting review

Volume

38

Issue

3

Pagination

321 - 341

Publisher

Elsevier

Location

Amsterdam, The Netherlands

ISSN

0890-8389

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal; C Journal article

Copyright notice

2006, Elsevier

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