Evaluating faculty publications in accounting Ph.D. programs: The Author Affiliation Index as an alternative

We propose a new model, the Author Affiliation Index (AAI), for examining journal quality, explain how the AAI is calculated, and report the resulting scores for 35 accounting and accounting-related journals. Next, we compare AAI journal rankings with those from other published studies and examine the correlations between them to show how the AAI can be used to evaluate relatively new journals, such as Accounting and the Public Interest, that are not included in extant ranking lists. By explaining its flexibility, we demonstrate that the AAI model can serve as a valuable tool for measuring journal quality and for meeting AACSB accreditation requirements for faculty groups as well as individual faculty. The AAI is based on the principle that as the percentage of authors in a journal who are accounting faculty at doctoral-granting institutions increases, the perceived value of that journal in terms of quality to Ph.D.-granting accounting programs also increases. Although our illustrations focus on the construction of this measure for use by Ph.D.-granting institutions, we describe how it can be adapted for use by other faculty groups.

► We introduce the Author Affiliation Index to rank accounting journals. ► We illustrate the AAI’s use by faculty in an Accounting Ph.D. program. ► The AAI can assist in reducing bias in extant ranking methods. ► The AAI can be used to rank newer and inter-disciplinary journals. ► The AAI is flexible and can be tailored for other faculty groups.