Performance Reviews, the Impact of Accounting Research, and the Role of Publication Forms

Universities and national assessment bodies of higher learning perform research assessment exercises that constitute crucial events for the careers of scholars and for the funding of institutions. Nonetheless, there are debates about the weightings that should be assigned to different forms of research output such as books, research monographs, journal articles, or research projects. In this study, I draw on citation analysis to measure the impact of accounting research. The data shown in this paper indicate the superiority of generalist over specialist journals in the diffusion of accounting research; question the use of journal rankings, and suggest that books and research monographs exert a considerable impact on the diffusion of accounting research. Such findings have policy implications for national assessment bodies, universities, and the accounting academia.