Texas Tech University

Research Accepted for Publication in Accounting Horizons

Trevor Bell

September 1, 2015

Dr. Derek Oler, associate professor in the School of Accounting, recently had his paper, "Has Concentration in the Top Accounting Journals Changed Over Time?" accepted for publication in Accounting Horizons. The journal, which is published by the American Accounting Association (AAA), ranks as an "A" journal in the Rawls College of Business. The paper is co-authored by Jayson Talakai, a Ph.D. student in the School of Accounting; Mitch Oler, an accounting professor at the University of Wyoming; and Chris Skousen, an accounting professor at Utah State University.

The research investigates concentration trends for accounting journals, in comparison to journals in other business-related disciplines such as finance, marketing and management, for 1990 to 2014. Findings of the study show that ratios of publications to faculty were lowest for accounting across all years, suggesting that accounting has relatively fewer "slots" available for top journal publications than other disciplines. Additionally, Dr. Oler suggests that although concentration has decreased in accounting journals in recent years, concentration has also decreased in other business disciplines. Thus, accounting has retained its position as a discipline where publications in top journals seem more difficult to attain relative to other business disciplines.

"This paper is of interest to accounting researchers because it shows that it is still relatively harder to publish in a top accounting journal than it is in most other business disciplines," he said. "It's been an ongoing question for many accounting researchers who compare their records with those in finance or marketing and ask, 'Why do other fields have seemingly more publications?' The answer is often as simple as they have more journals that accept more papers."

Dr. Oler's research is set to appear in a 2016 issue of Accounting Horizons. For more information, contact Dr. Oler at derek.oler@ttu.edu

This supports the efforts outlined in the Rawls College of Business Strategic Plan. Learn more about the LEADER 2020 Strategic Plan and follow our progress on Twitter at #RawlsLeads.