Pacific Accounting Review– the first 25 years

Purpose - – In 2012,Pacific Accounting Review(PAR) completed its 25th year of existence. This paper aims to review all articles published inPARas a report on the “stewardship” of the journal. Design/methodology/approach - – Research papers published inPARare analysed by topic, research methodology, author and institutional affiliation. This approach follows prior reviews inPAR. A comparison is also made withPARover the period 1988-1996 andAccounting and Financeover the period 1973-1999 and the “top accounting journals” over the period 1990-2007. Findings - – The analysis indicates thatPARpublishes papers across a wide range of topics, but uses research methodologies that are consistent with mainstream accounting research (as undertaken by the “top accounting journals”). The authors ofPARare concentrated in New Zealand and Australia, as is the source data. No strong trends were perceived in the data. In conclusion,PARcan be characterised as a broadly based accounting and finance journal that is primarily competing in an Australasian context. Practical implications - – This review provides some insight as to how the journal has evolved and how the mission statement has been put into effect. The journal has maintained much of its original mission. The anticipated “dialogue between researchers and practitioners” has not developed, probably due to lack of sponsorship by the profession. The paper should also form a basis for informing how to further develop the journal. Originality/value - – The paper updates the last review ofPARwhich was completed in 1997.