Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal

Authors

  • Fernando Dal-Ri Murcia Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidade
  • José Alonso Borba Universidade Federal de Santa Catarina; Centro Sócio-Econômico; Departamento de Ciências Contábeis

DOI:

https://doi.org/10.1590/S1519-70772008000100004

Keywords:

Accounting research, CAPES Portal, Accounting journals, Journal evaluation, International penetration

Abstract

This paper aims to propose a methodology to evaluate accounting and auditing journals published in English and available in the CAPES Journal Portal. The research is justified by two basic premises: Brazilian accounting research needs international penetration and foreign journals have not been evaluated by CAPES yet. This study sample is composed of the journals that had the words accounting and auditing in their title. Non-academic journals were not analyzed and the final sample consisted of 40 journals. Data were collected from the journals websites and involved an analysis of the following aspects: editorial board, instructions for authors, aim/focus, blind review, indexation in SCOPUS and Institute for Scientific Information, Journal of Citation Report impact factor and temporality ratio. To collect information on the journals cut rate, e-mails were sent to the chief editors. Based on the proposed methodology, 8 journals received an "A" concept, 20 "B" and 12 "C". The three best evaluated journals according to this study are: Journal of Accounting and Economics (JAE), Accounting Organization and Society (AOS) and The Accounting Review (TAR). This paper aims to contribute to Brazilian literature by proposing an alternative methodology for scientific journal evaluation.

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Published

2008-04-01

Issue

Vol. 19 No. 46 (2008)

Section

Articles

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How to Cite

Murcia, F. D.-R., & Borba, J. A. (2008). Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal . Revista Contabilidade & Finanças, 19(46), 30-43. https://doi.org/10.1590/S1519-70772008000100004