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Accounting for research quality: Research audits and the journal rankings debate

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  • Rowlinson, Michael
  • Harvey, Charles
  • Kelly, Aidan
  • Morris, Huw
  • Todeva, Emanuela

Abstract

The question of whether and how research quality should be measured, and the consequences of research audits such as the UK's Research Excellence Framework (REF) – formerly the RAE – are considered in relation to the role of journal ratings such as the Association of Business Schools Academic Journal Quality Guide (the ABS Guide). Criticism of the ABS Guide has distracted attention from the results of successive RAEs, where the panel for Business and Management has been one of the most selective in its allocation of the highest grades, especially when compared with the neighbouring field of Economics. If the ABS Guide had been used to grade outputs submitted for Business and Management in the RAE 2008 then many more outputs would have received the highest grades, especially in accounting where outputs from journals such as Critical Perspectives on Accounting, which are highly rated in the ABS Guide, appear to have been downgraded by the RAE panel. The alleged bias against accounting in the ABS Guide rests on a particular interpretation of citation impact factors for journals, and a narrow definition of subject fields. Critics of the ABS Guide would be better advised to direct their attention to scrutinizing the results of the REF and considering whether it provides an adequate research ranking for UK business schools. 15% of all full time students in the UK study business and management, including accounting and finance, but only 6.7% of the full time equivalent research active staff submitted in the RAE 2008 were in business and management, or accounting and finance. Research audits are therefore forcing the separation of teaching from research in UK business schools. With an estimated ratio of 71 full time students per research active faculty member in UK business schools, it may be time to consider a more appropriate, inclusive, and economical form of ranking for research in business and management.

Suggested Citation

  • Rowlinson, Michael & Harvey, Charles & Kelly, Aidan & Morris, Huw & Todeva, Emanuela, 2015. "Accounting for research quality: Research audits and the journal rankings debate," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 2-22.
    • Handle: RePEc:eee:crpeac:v:26:y:2015:i:c:p:2-22
    DOI: 10.1016/j.cpa.2013.05.012
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    10. Rafols, Ismael & Leydesdorff, Loet & O’Hare, Alice & Nightingale, Paul & Stirling, Andy, 2012. "How journal rankings can suppress interdisciplinary research: A comparison between Innovation Studies and Business & Management," Research Policy, Elsevier, vol. 41(7), pages 1262-1282.
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    2. Aslıhan Sezgin & Keziban Orbay & Metin Orbay, 2022. "Educational Research Review From Diverse Perspectives: A Bibliometric Analysis of Web of Science (2011–2020)," SAGE Open, , vol. 12(4), pages 21582440221, December.
    3. Ali Uyar & Khalil Nimer & Cemil Kuzey, 2023. "Education quality, internet access in schools, and research performance in management and accounting domains: a cross-country investigation," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(10), pages 5441-5475, October.
    4. Argento, Daniela & van Helden, Jan, 2023. "Are public sector accounting researchers going through an identity shift due to the increasing importance of journal rankings?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    5. Bottausci, Chiara & Robson, Keith, 2023. "“He Hears”: An essay celebrating the 25 year anniversary of The Audit Society," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    6. Tourish, Dennis & Willmott, Hugh, 2015. "In Defiance of Folly: Journal rankings, mindless measures and the ABS Guide," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 26(C), pages 37-46.
    7. Palea, Vera, 2015. "Journal Rankings and the Sustainability of Diversity in Accounting Research," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201546, University of Turin.
    8. Kocsis, David, 2019. "A conceptual foundation of design and implementation research in accounting information systems," International Journal of Accounting Information Systems, Elsevier, vol. 34(C), pages 1-1.
    9. Gerdin, Jonas & Englund, Hans, 2022. "Vertical, horizontal, and self control in academia: Survey evidence on their diverging effects on perceived researcher autonomy and identity," The British Accounting Review, Elsevier, vol. 54(5).
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    12. Pajić, Dejan, 2015. "On the stability of citation-based journal rankings," Journal of Informetrics, Elsevier, vol. 9(4), pages 990-1006.

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    More about this item

    Keywords

    Critical; Accounting journals; Journal rankings; Research audit; United Kingdom; Critique; Crítica;
    All these keywords.

    JEL classification:

    • A20 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - General
    • B26 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Financial Economics

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