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.
Stephen A. Zeff (Sun,) studied this question.