Accounting Education Research: Ranking Institutions and Individual Scholars
D. Kip Holderness, Noah M. Myers, Scott L. Summers, David Alvra Wood
Abstract
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D. Kip Holderness, Noah M. Myers, Scott L. Summers, David Alvra Wood
Abstract
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ABSTRACT Previous rankings of accounting literature have largely ignored the subtopic of accounting education research. Given the important role that rankings play in creating incentives and benchmarks, ranking education research may improve both the quality and quantity of research in this subtopic. This paper ranks academic institutions and individual accounting researchers based on their production of accounting education research. We show that the correlation between education research rankings and singular, noneducation research rankings is very low (i.e., ranges from 0.20 to 0.31), emphasizing the importance of considering education rankings separately from other topical areas in accounting research. We also provide evidence of the institutional factors that contribute to producing accounting education research and when professors produce this type of research in their careers. These findings will likely be of interest to current faculty, administrators, and industry leaders as they make decisions based on accounting education research. JEL Classifications: M4; M40; M41; M49. Data Availability: Requests for data may be made to the authors.
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ABSTRACT Previous rankings of accounting literature have largely ignored the subtopic of accounting education research. Given the important role that rankings play in creating incentives and benchmarks, ranking education research may improve both the quality and quantity of research in this subtopic. This paper ranks academic institutions and individual accounting researchers based on their production of accounting education research. We show that the correlation between education research rankings and singular, noneducation research rankings is very low (i.e., ranges from 0.20 to 0.31), emphasizing the importance of considering education rankings separately from other topical areas in accounting research. We also provide evidence of the institutional factors that contribute to producing accounting education research and when professors produce this type of research in their careers. These findings will likely be of interest to current faculty, administrators, and industry leaders as they make decisions based on accounting education research. JEL Classifications: M4; M40; M41; M49. Data Availability: Requests for data may be made to the authors.
Key concepts: Accounting research, Accounting, Ranking (information retrieval), Incentive, Positive accounting, Higher education, Quality (philosophy), Business