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Abstract
Burkitt and Baimbridge (Applied Economics,27, 1995) investigated publication performance in The Economic Journal and Universities Funding Council (UFC) research rankings for UK economics departments following the 1992 Research Assessment Exercise (RAE). We decided to adopt their approach and investigate the performance of accountancy departments in the 1996 RAE. This paper examines the publication record in The British Accounting Review, Accounting and Business Research and the Journal of Business Finance and Accounting for UK accountancy departments entered in the 1996 Higher Education Funding Council (HEFC) Research Assessment Exercise. We also examine the British Accounting Review Research Registers to determine the total number of all articles and books and the total number of refereed accounting articles for the 1996 Research Assessment Exercise. From the relationship between number of articles and the score achieved in the RAE, we find that number of published articles in the three selected journals is an important explanatory variable in predicting the RAE score. However, a better predictor of RAE score is the total of all refereed accounting articles.