An Examination of Faculty Perceptions of Academic Journal Quality within Five Specialized Areas of Accounting Research

In recent years, the research and publishing efforts of accounting academicians have become increasingly more specialized, as evidenced by the popularity of American Accounting Association (AAA) specialized sections and the increase in specialized academic publications (Herron and Hall 2004; Zeff 1996). Despite the trend, there is evidence that specialized areas are under-represented in the academic accounting journals typically regarded as top-tier (Bonner et al. 2006) and minimally considered in journal quality studies (Bean and Bernardi 2005). This study identifies topquality research publication outlets in five specialized areas of accounting research (behavioral, taxation, government and nonprofit, management accounting, and information systems), as perceived by accounting faculty familiar with these areas. We survey members of five AAA sections regarding journal quality and the effect of journal quality on promotion and tenure. We find that there are multiple outlets for high-quality research in specialized fields, but that many of these are relatively new and overlooked in prior studies. Also, the findings demonstrate that accounting academics in at least two specialized areas of accounting research (government and nonprofit, and information systems) may face difficulties substantiating the quality of their research.