UK Accountants' Perceptions of Research Journal Quality

Abstract

The process of research quality assessment is now firmly established in UK universities. The quality of the journals in which academic papers are published is an important input to the assessment process. The relative quality of these journals is clearly difficult to establish in an objective manner. This paper contributes to the debate about relative quality by conducting a peer review. Eighty-eight UK accounting academics reported their degree of familiarity with, and perceptions of quality of, a total of 44 journals in the accounting and finance discipline. Accounting and Business Research and theBritish Accounting Review were the two most familiar academic journals. The most highly ranked journals were generally from the US.