Measures of Research Productivity.

The ranking of accounting faculties and programs has been examined extensively over the last decade. Such studies can play an important role since 1) they can isolate some discrepancies between individual beliefs and actual outcomes, 2) they can trace changes over time, and 3) they can reduce barriers to entering the market. By the last point, we suggest that institutions not previously considered research-oriented can more easily Indicate their abilities to compete. Therefore, competition for research funds, faculty, and prospective students may be enhanced. Since our objective is to provide new information about audiences that accounting programs serve, we chose the publication count over the questionnaire. Rankings of accounting faculties are potentially misleading if they ignore the multiple objectives of many accounting programs. The purpose of this article is to report a multiple ranking of accounting research programs based on a new survey of accounting publications. The objective is to draw some conclusions about the various audiences or "markets" that different types of institutions attempt to serve. The number of journals is increased over previous studies to reduce the influence of examining a selective or small sample of journals. The sample includes limited coverage of foreign journals and journals of related disciplines. To facilitate analysis, the journals are grouped into five categories. The ranking of accounting faculties and programs has been examined extensively over the last decade. Such studies can play an important role since 1) they can isolate some discrepancies between individual beliefs and actual outcomes, 2) they can trace changes over time, and 3) they can reduce barriers to entering the market. By the last point, we suggest that institutions not previously considered research-oriented can more easily Indicate their abilities to compete. Therefore, competition for research funds, faculty, and prospective students may be enhanced....