Exploring diversity in accounting through Faculty journal perceptions

Apostolos Ballas, Vasilis Theoharakis

Research output: Contribution to journalArticlepeer-review


The accounting research community has frequently been described as being both diverse and focused on local issues. At the same time, increasing pressure is being placed on researchers to publish in internationally highly regarded journals. Since faculty evaluations depend on journal rankings, such rankings need to take into account the diversity of the research community. Therefore, this study examines how contextual factors such as a researcher's location and research orientation may influence journal quality perceptions and readership patterns based on an international sample of 1,230 accounting academics. The perceived quality of journals is measured across a number of dimensions, including journal familiarity, average rank position, percent of respondents who classify a journal as top tier, and readership. The results support that a significant variation in journal quality perceptions exists based on a researcher's geographic origin, research orientation, and affiliation with a journal.
Original languageEnglish
Pages (from-to)619-644
Number of pages26
JournalContemporary Accounting Research
Issue number4
Publication statusPublished - 2003


  • accounting
  • diversity
  • journal rankings


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