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Still flickering at the margins of existence? Publishing patterns and themes in accounting and finance research over the last two decades
Institution:1. Warwick Business School, University of Warwick, Coventry CV4 7AL, UK;2. Cardiff Business School, Cardiff University, Aberconway Building, Colum Drive, Cardiff CF10 3EU, UK;1. Warwick Business School, University of Warwick, Coventry CV4 7AL, UK;2. Cardiff Business School, Cardiff University, Aberconway Building, Colum Drive, Cardiff CF10 3EU, UK;1. School of Business and Management, Queen Mary University of London, Mile End Road, London E1 4NS, United Kingdom;2. Newcastle University Business School, Faculty of Humanities & Social Sciences, Newcastle University, 7th Floor Daysh Building, Newcastle NE1 7RU, United Kingdom;3. Department of Sociology, Goldsmiths, University of London, New Cross, London SE14 6NW, United Kingdom;4. The College of Arts and Social Science, The University of Salford, The Crescent, Salford M5 4WT, United Kingdom;5. Surrey Business School, Faculty of Business, Economics and Law, University of Surrey, Guildford GU2 7XH, United Kingdom;1. University of Chicago, Booth School of Business, United States;2. University of Texas at Dallas, United States;1. University of Bristol, UK;2. Durham University Business School, UK;1. Alliance Manchester Business School, University of Manchester, Manchester, M15 6PB, United Kingdom;2. Sheffield University Management School, University of Sheffield, Sheffield, S10 1FL, United Kingdom;3. School of Management and Languages, Heriot-Watt University, Edinburgh, EH14 4AS, United Kingdom
Abstract:This paper reviews the last 24 years of academic accounting in the UK, using survey data collected every 2 years by the British Accounting Association (BAA). Over this period, the number of academic accountants more than doubled, the number of full professors rose from 42 to 247, the proportion of staff with a Ph.D. rose from 9% to 39%, the proportion with a professional qualification fell from 73% to 50%, the proportion of academics with no publications fell and the proportion publishing in refereed journals rose. The analysis of the BAA data produces several other findings. First, the overall level of publications reached a peak in 2000 and declined thereafter. Since 1982–1983 there has been a distinct downward trend in the number of journal articles published each period per head, although from year to year the changes are more uneven. Second, very few UK academics publish in the journals, which are identified (by published ranking surveys) as being top international journals, with the exception of Accounting, Organizations and Society. Third, very few UK academics publish in the set of journals which they themselves rate the most highly in terms of quality and which are published primarily in the US. Fourth, the contribution made by UK academics to the international literature also increased, in terms of volume, up to the year 2000 and declined thereafter. Fifth, there has been a move away from publishing in mainstream accounting journals and professional journals. The paper considers some of the implications of these trends for the future of research, for teaching, for the individual progress of UK accounting academics, for the development of the discipline and for the international competitiveness of UK accounting research.
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