A Study of Academic Research Journals in Accounting.
对截至1996年6月的77种英文会计学术研究期刊进行普查，分析其主办方、出版国别及跨学科特征，揭示会计研究并非独立领域，而与金融、经济、心理和管理科学等相邻学科融合。
Abstract The article reports a census of the academic research journals in accounting. As of June 1996, the author could identify 77 academic research journals in accounting, edited in the English language. Accounting is demonstrably not a self-contained field. Research treatments of the subject merge with neighboring disciplines such as finance, economics, psychology and management science. The author consulted with senior accounting academics who are specialists in those subfields in order to come to appreciate the perceptions of the accounting research community. The American Accounting Association (AAA) or one of its sections sponsors nine of the 77 journals. Fourteen journals are published by JAI Press alone, which has been especially receptive to academics suggestions for new journals. Forty-two of the 77 journals are American. Factors operating in the U.S. to raise the supply of journal space to the level of demand have been the predisposition of JAI Press to launch research journals, and the active role of American Accounting Association and its sections in founding journals to their members.