This analysis of articles published in the six top-ranked accounting journals, suggests that for the future health of the accounting academy and of individual leading journals, more of the latter need to encourage the submission and publication of a broader range of accounting research. Without this they risk losing their status as foremost journals and will also contribute to the risk that accounting research will lose credibility, if it is no longer seen to serve the needs of the societies that fund this research.
Professor Jeffrey Unerman
Manchester Business School, University of Manchester
Professor Brendan O’Dwyer
University of Amsterdam Business School