The role of Journal Rankings in evaluating research quality in the Accounting field: why and when they matter

Abstract

The article focuses on the use of Journal Rankings for research quality evaluation. Their use is particularly relevant for those disciplines (e.g. soft disciplines) for which impact factors or bibliometric indexes are lacking. The article first provides some information on the most common methodologies to develop journal rankings; subsequently it discusses where and when journal rankings can be used, providing an elaboration of 20 studies related to the accounting discipline (16 rankings and 4 national journal ratings). Overall, the article explores the role of journal rankings in evaluating research quality and provides: information for researchers to develop their publication strategies; data for library purchasing decisions; benchmark data for evaluators and referees; information to compare opinion surveys and national institutional ratings.