Increasing globalisation in accounting publications

Abstract

The globalisation movement has greatly affected accounting practice but also academic accounting. Authors at the US universities have historically been major contributors to accounting academic research. An increasing percentage of contributors now come from other countries, such as Canada, the UK, Australia, New Zealand and others. This study examines representation of the US and non-US universities in six very highly ranked accounting journals over a 26-year period. Findings show that the average percentages of articles with non-US university representation vary across journals from the lowest, 15.34%, in The Accounting Review (TAR) to the highest, 64.12%, in Accounting, Organizations and Society (AOS). This study reveals that the force of globalisation is affecting accounting research and the publication landscape. These changes could help broaden perspectives and enrich understanding of accounting issues and accounting knowledge, thereby benefiting both scholarship and practice.