Accounting scholars and journals rating and benchmarking: Risking academic research quality

Purpose – This editorial aims to consider contemporary issues for accounting scholars, in particular journals rating and benchmarking, arguing that current international trends are risking academic research quality. Design/methodology/approach – This paper takes the form of an editorial review and argument. Findings – The paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its quality and the construction and measurement of the quality of accounting journals and research impact on society continue to be hotly debated. Research limitations/implications – The editorial offers scope for accounting academics to engage in debate about the impact of journal rankings and benchmarking on their teaching and research, important issues in higher education, not only in Australia, but also internationally. Originality/value – The paper provides commentary on the “quality” of accounting research and measurement practices associated with rating and benchmarking academic journals. Keywords Accounting research, Ratings, Interdisciplinary research, Benchmarking Paper type General review