Journal of Accounting and Economics

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Journal of Accounting and Economics

description Scientific journal
Area of ​​Expertise Business administration
language English
publishing company Elsevier
First edition 1978
Frequency of publication 6 times a year
Editor-in-chief Ross L. Watts , Jerold L. Zimmerman , Robert W. Holthausen , SP Kothari , John Core , Michelle Hanlon , Wayne R. Guay , Joanna Shuang Wu
Web link journals.elsevier.com
Article archive sciencedirect.com
ISSN

The Journal of Accounting and Economics is an economics journal that focuses on the application of economic theory to accounting topics. The Journal of Accounting and Economics is published by the Dutch academic publisher Elsevier with a frequency of three issues per semester.

history

The Journal of Accounting and Economics was founded in May 1978, with Ross Watts and Jerold Zimmerman as editors, to meet the growing demand for a journal devoted to the application of economic analysis to the field of accounting. The magazine was then published for the first time by North-Holland Publishing in March 1979 , but at that time only with a frequency of three issues per year.

Content

The Journal of Accounting and Economics encourages the use of economic theory to explain business accounting events. The journal sees itself as a forum for the publication of the highest quality manuscripts which use economic analysis to investigate problems in accounting. A wide range of methods and topics are covered by the journal:

  • the role of accounting in the company;
  • the information content and importance of key figures in capital markets;
  • the importance of accounting for financial contracts and for monitoring agent relationships;
  • the establishment of accounting standards;
  • state regulation of company data release and accounting as a profession;
  • the accounting firm's economic theory.

editorial staff

The Journal of Accounting and Economics is directed by eight editors: Ross L. Watts , Jerold L. Zimmerman , Robert W. Holthausen , SP Kothari , John Core , Michelle Hanlon , Wayne R. Guay, and Joanna Shuang Wu . They are supported by Gail L. Pratt as editorial assistant and 31 associate editors.

reception

In a study by Kalaitzidakis et al. (2003) ranked 88th in the Journal of Accounting and Economics out of 159 evaluated publications, but could not be found in an updated study by Kalaitzidakis et al. (2011) to 77th place out of 209 publications compared. In the economics publication ranking of the Tinbergen Institute at the University of Amsterdam , the Journal of Accounting and Economics is listed in category A (“very good general economic journals and top journals in the respective subject”).

The Journal of Accounting and Economics is one of the most cited journals in economics. The impact factor of the journal was 3.912 in 2012. In the statistics of the Social Sciences Citation Index , the journal was ranked 4th out of 333 journals in the economics category with this impact factor . In the financial business category , the Journal of Accounting and Economics was ranked second out of 89 journals.

Another study by the French economists Pierre-Phillippe Combes and Laurent Linnemer lists the journal in the third-best category A, ranking it 28th out of 600 economic journals.

See also

Web links

Individual evidence

  1. ^ A b Journal of Accounting and Economics Editorial Board. journals.elsevier.com, accessed September 28, 2015 .
  2. Watts, Ross L., Jerold L. Zimmerman (1979): Editorial , in: Journal of Accounting and Economics, Vol. 1, No. 1, pp. 1-2.
  3. Objectives and scope of the Journal of Accounting and Economics (English)
  4. Kalaitzidakis, Pantelis, Theofanis P. Mamuneas, Thanasis Stengos (2003): Rankings of Academic Journals and Institutions in Economics , Journal of the European Economic Association, Vol. 1, No. 6, pp. 1346-1366. (PDF; 177 kB)
  5. Kalaitzidakis, Pantelis, Theofanis P. Mamuneas, Thanasis Stengos (2011): An updated ranking of academic journals in economics , Canadian Journal of Economics, Vol. 44, No. 4, pp. 1525-1538. (PDF; 337 kB)
  6. Magazine ranking of the Tinbergen Institute (English) ( Memento from February 8, 2012 in the Internet Archive )
  7. ^ ISI Web of Knowledge, Journal Citation Reports, Social Sciences Edition, 2013.
  8. Combes, Pierre-Philippe and Laurent Linnemer, Inferring Missing Citations: A Quantitative Multi-Criteria Ranking of all Journals in Economics . In: GREQAM Document de Travail . No. 2010-28 , 2010, pp. 26–30 (English, halshs.archives-ouvertes.fr [PDF]).