What really counts

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Notes

1 There is also evidence that these types of patterns are reflected in other countries such as USA (see Hasselback, Reinstein, & Schwan, 2000; Williams, Jenkins, & Ingraham, 2006; Zivney, Bertin, & Gavin, 1995), New Zealand (see Wilkinson & Durden, 1998) and Australia (see Durden, Wilkinson, & Wilkinson, 1999).

2 It remains the case that for some academics non-referee journal publications may be useful for generating income from royalties and/or may contribute to consultancy opportunities. We have interpreted self-interest in this paper to be defined according to status and salary possibilities in research assessment terms.

3 The problems with journal ranking studies is outside of the scope of this paper, but see, for example Reiter and Williams (2002) and Bonner, Hesford, Van der Stede, and Young (2005).

4 While noting that, as evidenced by a significant body of work (e.g., Reiter & Williams, 2002; Tuttle & Dillard, 2006; Williams, 1985; Williams et al., 2006), only a small subset of the American Accounting Association's members are served by The Accounting Review.

5 We have not systematically traced back the institutions where these authors earned their PhDs but would suggest that it is likely that these authors have had some contact with academic schools where individuals publish in The Accounting Review. This may especially explain the reason why authors from Hong Kong, Korea, Singapore and Taiwan are relatively well represented in the statistics in Table 1.

6 In all probability, if the publication trends reported by Tuttle and Dillard (2006) persist, then the Australasian academy will eventually be populated exclusively with financial accounting researchers.

7 The academic salaries are for the 2003–2004 and 2004–2005 years as drawn from Kubler and Roberts (2004). The minimum wages in each country was drawn from the relevant Government department.

8 Data is for all US American Assembly of Collegiate Schools of Business member schools that responded to the annual salary survey.