Publish or perish? A tale of academic publications in Chinese universities

This study examines academic resource (mis)allocation in China by focusing on the correlation between publication in leading economics journals in China and researchers' subsequent academic performance. Our findings demonstrate that researchers with a track record of publication in the most exclusive academic outlets publish more papers in high quality journals, with an average 12.4% increase, as they move up the career ladder, obtain more external grants, and acquire more executive powers. As the observable channels fail to explain most of the publication persistence, the increase in the research productivity along a researcher's career trajectory is attributed to other mechanisms that are suggestive of resource misallocation, including a reputation effect gained from initial visibility in leading academic outlets and non-academic channels facilitated by better access to social resources, among other mechanisms. Our findings depict some intriguing observations regarding the ecosystem of a prominent subject in Chinese academia and reveal tentative evidence on how structural changes, such as fostering a more open and international research environment, could benefit early career researchers.     

Points to Consider When Self‐Assessing Your Empirical Accounting Research

We provide a list of points to consider (PTCs) to help researchers self‐assess whether they have addressed certain common issues that arise frequently in accounting research seminars and in reviewers’ and editors’ comments on papers submitted to journals. Anticipating and addressing such issues can help accounting researchers, especially doctoral students and junior faculty members, convert an initial empirical accounting research idea into a thoughtful and carefully designed study. Doing this also allows outside readers to provide more beneficial feedback rather than commenting on the common issues that could have been dealt with in advance. The list, provided in the appendix, consists of five sections: Research Question; Theory; Contribution; Research Design and Analysis; and Interpretation of Results and Conclusions. In each section, we include critical items that readers, journal referees, and seminar participants are likely to raise and offer suggestions for how to address them. The text elaborates on some of the more challenging items, such as how to increase a study's contribution, and provides examples of how such issues have been effectively addressed in previous accounting studies.     

The Familiarity with and Perceived Quality of Accounting Journals: Views of Senior Accounting Faculty in Leading U.S. MBA Programs*

Abstract. Determining familiarity with and evaluating quality of accounting journals are of interest to various parties in accounting academia. In recent years, the number of accounting journals has grown, and many special-interest subgroups have arisen. This study surveys senior faculty at Business Week's “best 40 MBA programs” to determine their familiarity with and quality perceptions of 44 accounting journals. As to familiarity, 5 journals were nearly universally known, and a total of 15 had wide recognition. Financial, managerial, and auditing faculty exhibited similar familiarity patterns, while tax faculty had a somewhat different pattern. As to quality perceptions, relatively few journals achieved high quality evaluations. There was, however, general consensus across the different subject-area faculty as to the top journals. Special consideration was given to the newer (post-1980) journals. Six of the 19 newer journals in the study achieved high familiarity scores, and 3 achieved high quality evaluations. Résumé. Le degré de connaissance des publications comptables et la perception de la qualité de ces publications sont des sujets qui intéressent divers membres de la communauté universitaire ?uvrant dans le domaine comptable. Depuis quelques années, le nombre des publications comptables a augmenté, et maints sous-groupes d'intérêt particuliers ont vu le jour. Les auteurs ont réalisé un sondage auprès de professeurs d'expérience enseignant dans le cadre des quarante meilleurs programmes MBA répertoriés par Business Week, afin de déterminer dans quelle mesure ils connaissaient 44 publications comptables et quelle était leur perception de la qualité de ces publications. En ce qui a trait à la connaissance, 5 publications sont presque universellement connues et 15 au total ont un grand rayonnement. Les professeurs de finance, de gestion et de vérification ont affiché des profils de connaissance analogues, tandis que les professeurs de fiscalité présentaient un profil quelque peu différent. Quant à la perception, de la qualité, relativement peu de publications ont obtenu la cote ? qualité élevée ?. L'on a cependant observé un consensus général chez les professeurs des différentes disciplines ers ce qui a trait aux publications de prestige. Une attention particulière a été accordée aux publications plus récentes (postérieures à 1980). Six des 19 publications plus récentes de l'étude ont obtenu une cote élevée relativement au degré de connaissance, et 3 d'entre elles ont obtenu une cote élevée relativement à la qualité.     

Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*

This study critically evaluates research published by Contemporary Accounting Research (CAR) between 1984 and 2021 using bibliometric analysis. We examine the following: (i) CAR's publication quality and the factors associated with its citations and (ii) CAR's scope regarding research diversity, methods, authors geographical dispersion, and collaborative networks. The methodology permits observation of finer collaboration details and research patterns not apparent by simply categorizing the data. We use tools such as performance analysis, coauthorship analysis, bibliographic coupling, and regression analysis. The bibliometric analysis shows improvement in CAR's CiteScore and source-normalized impact per paper over time, consistent with publishing high-quality research. Our analysis reveals that authors' geographical affiliations, research subject areas, and research methods are not systematically associated with citations across our various subsamples. A notable exception is that research on audit topics generates more citations than studies examining financial accounting topics. Other factors significantly and positively associated with citations include article age, article length, number of authors, order of author names, and number of references. We also show that CAR has become more diverse regarding author affiliations, subject areas, and research methods than most leading accounting journals. Only Accounting, Organizations and Society emerges as more diverse, thereby serving as a benchmark for CAR in the future. CAR should consider focusing on high-interest areas to boost citations and tightening its acceptance criteria.     

Ranking Economics Journals,Economics Departments,and Economists Using Teaching-Focused Research Productivity

This paper constructs new rankings of economics journals, economics departments, and economists that employ a measure of teaching-focused research productivity, an area of growing importance in recent years. The ranking methodologies presented here use information from articles that were published from 1991 through the early part of 2005 within the Journal of Economic Literature's “economic education” classifications (A200-A290). The Journal of Economic Literature tops the list of journals, followed by the Review of Economics and Statistics and the American Economic Review. Among the top institutions are Vanderbilt University, Indiana University, and the University of Wisconsin. Others that rank high here, such as Oberlin College and Denison University, do not often fare as well using methodologies that evaluate more traditional types of economics research. Finally, among the economists we find that John Siegfried, William Becker, and Michael Watts are ranked above other economists.     

学术期刊撤稿研究综述

国际大规模撤稿事件的频繁发生反映出学术不端行为普遍存在,了解当前国内外学术期刊撤稿的发展趋势以及对学术撤稿乱象提供一些建议。本文以撤稿特征、撤稿原因、撤稿实证分析和撤稿治理建议为主体结构对前人研究成果进行整理总结,概述当前学术期刊撤稿的研究现状。发现学术期刊撤稿现象的研究还存在研究数据获取不够全面、理论层面深入刨析较少、研究内容重复率较高等不足。治理科研活动中的学术撤稿乱象情况需要科研人员、期刊编辑和科研管理者三个层面共同努力,有效净化学术风气。     

Publishing in the Majors: A Comparison of Accounting,Finance, Management,and Marketing*

Business schools evaluate publication records, especially for the promotion and tenure decision, by comparing the quality and quantity of a candidate's research with those of peers within the same discipline (intradisciplinary) and with those of academics from other business disciplines (interdisciplinary). A recently developed analytical model of the research review process provides theory about the norms used by editors and referees in deciding whether to publish research papers. The model predicts that interdisciplinary differences exist in quality norms, which could result in disparity among business disciplines in the number of top‐tier articles published. I examine the period from 1980 to 1999 and, consistent with the theory, find that significant differences exist in the number of articles and proportion of doctoral faculty who published in the “major” journals in accounting, finance, management, and marketing. Most notably, the proportion of doctoral faculty publishing a major article is 1.4 to 2.4 times greater in the other business disciplines than in accounting (depending on the set of journals). The theory also predicts an upward drift over time in the quality norms used by referees. Consistent with a drift, the number of articles published has declined substantially in marketing and, to a lesser extent, in the other business disciplines.     

顶级中文经济学期刊存在编辑部偏爱吗?

文章收集和整理2000年至2011年《经济研究》、《世界经济》、《经济学季刊》、《金融研究》、《中国工业经济》五个顶级经济学期刊发表的8034篇论文数据,研究编辑部是否存在"裙带主义"、"精英主义"和"性别主义"的偏好行为。发现在论文发表过程中,无论是总引用数据,还是年度引用数据的回归显示：偏爱985高校和男性第一作者的"精英主义"和"性别主义",都没有得到证据支持。从每年引用的层面看,中国五大期刊均没有表现出编辑部偏爱本单位作者的"裙带主义"的证据。从论文排序的角度看,文章发现对于总引用和年度引用样本的检验,都不支持存在编辑关于排序的三种偏爱行为。在进一步考虑了名校效应之后,文章发现五大期刊在发表过程中仅有个别期刊在样本期内存在显著的"裙带主义"偏爱现象。     

中国近10年产品溯源研究热点与趋势——基于CiteSpace知识图谱分析

产品安全直接关系人民群众的获得感、幸福感、安全感。产品溯源可以通过追溯产品的信息流定位来源,提高产品质量控制能力和信息管理水平。为系统把握国内产品溯源研究,也为提升产品溯源能力提供理论支撑,以中国知网数据库的中文期刊论文为研究对象,借助CiteSpace,对其发文量、作者、机构和关键词进行分析,梳理近10年国内产品溯源研究现状。结果表明,当前研究主要围绕质量安全、溯源体系、区块链以及物联网等主题展开。展望未来,区块链、大数据等新兴信息技术的交叉研究将会成为产品溯源领域的研究热点。     

A Description of Predatory Publishing in South African Economics Departments

Predatory publishers charge fees to authors for open access publishing but have limited peer review or other quality controls. In this paper, we use data from five of the most widely used predatory journals used by South African academics in Economic and Management sciences to show that predatory publications are widespread in Economics departments in South African universities. We also critique the Department of Higher Education and Training’s research publication subsidy system and highlight that several journals on the DHET accredited journal list, that South African academic economists publish in, are probable predatory journals. In improving the data on predatory publications in South African Economic and Management Sciences used by de Jager et al (2017), we show that approximately 50% of predatory publications by South African academic economists are authored by professors or associate professors, a finding which corroborates international evidence on predatory publications in Economics. Our paper is also a source of information on the quality of research produced by South African economics departments.     

企业家精神的国内研究现状及未来展望——基于CSSCI期刊2005-2014年文献的内容分析

基于对2005-2014年中文社会科学引文索引（CSSCI）来源期刊中经济与管理科学类期刊上所发表的文章的检索结果,对在“企业家精神”相关问题上发表的期刊论文进行了描述性地统计分析,从论文数量年度变化、论文发表刊物情况、文献影响力、相关研究学者、研究机构、基金、研究方法、研究行业、研究主题等方面,考察了企业家精神国内研究现状。并基于统计结果,探讨了近十年企业家精神研究的不足,以及对未来研究方向的展望。     

剩余收益估值模型研究综述

剩余收益估值模型将会计数据合理地融入企业价值的评估中,对于会计领域理论与实证的结合研究具有重要的价值意义.从剩余收益估值模型的概念基础、模型构建、实证检验及拓展改进角度进行论述,回顾了国内外学者关于剩余收益估值模型的期刊论文和著作,试图在已有研究结论和成果的基础上,考虑模型中存在的不足,为进一步研究提出思路.     

Ranking U.S. Economics Programs by Faculty and Graduate Publications: An Update Using 1994–2009 Data

This article ranks academic institutions by pages published in top economics journals over the 1994–2001 and 2002–2009 periods. Because it uses a methodology similar to several earlier articles, this article permits a consideration of how institutions' ranks have changed over the past 35 years. I construct rankings based on publications by individuals affiliated with each institution, by faculty members in the economics departments at each institution, and by alumni of each doctoral program. With few exceptions, the positions of programs near the top of the rankings change little over time. However, much more dramatic changes in rank occur for lower‐ranked institutions.     

The Determinants of Accounting Professors' Publishing Productivity—The Early Career*

Abstract. This study tests the ability of the accumulative advantage and human capital models to explain the vast differences among accounting faculty in publishing productivity and impact (citations) during their early careers. Using data from a survey of accounting faculty in U.S. universities and a variety of secondary sources, we estimate a measurement model for two theoretical constructs and a system of structural equations for each theoretical model using LISREL. Both theoretical models fit the data well. None of the hypotheses that are unique to human capital theory, but a majority of the unique accumulative advantage hypotheses are supported by the empirical results. The results suggest the following: (1) graduate program quality influences productivity indirectly and is positively associated with access to appointments in top academic departments, (2) the quality of the first faculty appointment is positively related to the number of publications in both academic and practitioner journals, and citations by others, (3) ability is positively related to access to top doctoral programs but is not directly related to the number of academic or practitioner journal publications, or their impact, (4) the receipt of external research funding in graduate school is positively related to the number of subsequent publications in academic journals, and (5) the receipt of a faculty research fellowship or grant is positively related to the number of publications in practitioner journals. Résumé. Les auteurs évaluent dans quelle mesure les modèles de l'avantage cumulatif et du capital humain parviennent à expliquer, tant en matière de publications que d'influence de ces publications (c'est-à-dire la mesure dans laquelle elles sont citées), les très grands écarts qui caractérisent la productivité des professeurs de comptabilité qui commencent leur carrière. À l'aide des données provenant d'un sondage mené auprès de professeurs de comptabilité d'universités des États-Unis, et d'information tirée de diverses sources secondaires, les auteurs élaborent un modèle de mesure pour deux appareils conceptuels théoriques et un système d'équations structurelles pour chaque modèle théorique faisant appel au LISREL. Les deux modèles théoriques s'ajustent bien aux données. Les résultats empiriques ne confirment aucune des hypothèses propres à la théorie du capital humain, mais attestent la majorité des hypothèses propres à celle de l'avantage cumulatif. Ils semblent indiquer ce qui suit: (1) la qualité des programmes d'études supérieures influe indirectement sur la productivité en matière de publications et est en relation positive avec l'accès à des postes dans des départements universitaires de niveau supérieur; (2) la qualité du premier poste de professeur est en relation positive avec le nombre des publications dans les revues tant universitaires que professionnelles et avec l'influence de ces publications; (3) la capacité est en relation positive avec l'accès aux programmes de doctorat de haut niveau, mais elle ne l'est pas avec le nombre de publications dans des revues universitaires ou professionnelles ou avec leur influence; (4) l'obtention de financement auprès de sources externes pour la recherche dans les écoles supérieures est en relation positive avec le nombre de publications subséquentes dans des revues universitaires; et (5) l'obtention d'une subvention ou d'une bourse de recherche par les professeurs est en relation positive avec le nombre de leurs publications dans des revues professionnelles.     

打造高校学报服务合力的必要性及对策

服务是学报的应有之意,而学报的编辑出版是集体智慧的结晶。要提高学报的办刊质量和整体竞争实力,提高学报服务作者、服务读者、服务教学和科研、服务社会的能力,就必须从学校、编辑部和编者个人三个层面充分调动各方面的积极性和力量,共同打造学报的服务合力。     

国内就业质量主题研究的演化路径、热点与展望——基于2002-2021年知网资源的知识图谱分析

通过对CNKI平台刊载并收录于CSSCI和北大核心期刊的有关就业质量主题的1 176篇文献进行可视化分析，掌握国内就业质量领域研究的基本情况。在此基础上，提出当前研究需要加强合作与交流意识。目前研究主要集中在就业质量的基础理论、就业质量与高职院校毕业生等方面。结合国内经济发展现状以及政府政策文件，指出数字经济将成为就业质量领域的研究热点。     

Editorial Favoritism in Economics?

Are articles by authors with institutional connections or personal ties to the publishing journal's editor(s)/coeditors of lower quality than those authored without such connections? Examination of articles published in six core economics journals in 1990 found that articles authored by those with such connections, especially service on the publishing journal's editorial board, are statistically and numerically of higher quality than articles by those without such connections. In addition, this quality difference does not decrease over time.     

会计信息质量对股价崩盘风险的影响研究

本文以2017-2021年中国上市公司为研究样本,探究会计信息质量对公司股价崩盘风险的影响。研究发现会计信息质量越高,公司所面临的股价崩盘风险就越低。主要通过降低公司内部人与外部投资者之间的信息不对称程度,缓解了管理者对外隐瞒坏消息的倾向降低股价泡沫发生的可能性。从管理者代理的视角出发,发现管理费用越高,会计信息质量对股价崩盘风险的抑制作用越显著。     

From communal grazing to ‘economic’ units: Changing access to land in a Namaqualand reserve

Because of their predominantly technical and economic orientation, many development agencies tend to overlook the social implications of the development projects that they initiate. People's perceptions and wishes are often not taken adequately into account, and existing social patterns are severely compromised, if not destroyed, by such undertakings. This article assesses the impact of a development project in the Richtersveld rural Coloured area of Namaqualand and argues that the impact of such schemes, as well as people's reactions to them, must ultimately be seen within the context of their broader regional and South African political and economic setting.     

双碳目标下中国的环境会计变革与实现路径探究

双碳目标提出以来，碳达峰和碳中和的目标要求被正式纳入中国经济社会发展的长期规划，环境会计的理论和实务研究也需要进行相应的变革和调整。通过对企业生产过程中降碳措施的具体执行情况进行目标分解和因素归集，分析得出当前中国的环境会计变革仍然存在碳会计标准不统一、环境规则不完善、信息披露质量低、专业人才缺乏等问题。结合双碳目标的内在要求，从碳会计准则、环境会计体系建设、信息披露机制、人才培养等方面提出解决方案。