Publishing in Accounting Journals J. E. Hunton Bentley College.

Publishing in Accounting Publishing in Accounting JournalsJournals

J. E. HuntonJ. E. Hunton

Bentley CollegeBentley College

q-Qualityq-Quality

MotivationMotivation ContributionContribution TheoryTheory

Ellison, G. 2002. Evolving Standards for Academic Publishing:A q-r Theory. Journal of Political Economy 10 (5): 994-1034.

r-Qualityr-Quality

Methodological rigorMethodological rigor Data collectionData collection Literature review Literature review Statistical analysesStatistical analyses Robustness of findingsRobustness of findings Generality of resultsGenerality of results Future extensionsFuture extensions


q-r Theoryq-r Theory

QUALITY

1970’s Present Future

q

r

Assumes eventual equilibrium due to social norms and expectations.


MotivationMotivation ContributionContribution TheoryTheory Methodological RigorMethodological Rigor Data CollectionData Collection Literature ReviewLiterature Review Statistical analysesStatistical analyses Robustness of findingsRobustness of findings Generality of resultsGenerality of results Future ExtensionsFuture Extensions

q-Quality

post hoc

Fatal Flaw

post hocMaybe fixableDepends…?

post hocProbablyFixable

r-Quality


Ideal Effort ExpenditureIdeal Effort Expenditure

EFFORT

0%

100%

Creatingq-Quality

≈ 50%

Developingr-Quality

≈ 25%

Exposing &Revising

≈ 15%

Submitting &Publishing

≈ 10%

Observed Effort ExpenditureObserved Effort Expenditure

EFFORT

0%

100%

Creatingq-Quality

Developingr-Quality

Exposing &Revising

Submitting &Publishing

≈ 50% ≈ 5% ≈ 35%≈ 10%

Ideal versus Observed EffortIdeal versus Observed Effort

EFFORT

0%

100%

Creatingq-QualityGap

Developingr-QualityGap

Exposing &RevisingGap

Submitting &PublishingGap

- 40% + 25% - 10% + 25%

Researching, writing and Researching, writing and publishing takes a long, long time.publishing takes a long, long time.

Rough Estimates:Rough Estimates: Creating q-QualityCreating q-Quality 6 Months 6 Months Developing r-QualityDeveloping r-Quality 6 Months 6 Months Exposing and RevisingExposing and Revising 6 Months 6 Months Submitting and PublishingSubmitting and Publishing 24 Months24 Months

First round: First round: 2-6 months2-6 months Your response: Your response: 1-3 months1-3 months Second round: Second round: 2-4 months2-4 months Your response: Your response: 1-2 months1-2 months Last round: Last round: 1-2 months1-2 months Your response: Your response: 1-1 months1-1 months Publication: Publication: 1-6 months1-6 months TotalTotal 9-24 months9-24 months

How long does it take?How long does it take?

You need to have a portfolio of multiple You need to have a portfolio of multiple projects on-going at all times. At a projects on-going at all times. At a minimum:minimum:

Year One: Two projectsYear One: Two projects Year Two: Four ProjectsYear Two: Four Projects Year Three: Six ProjectsYear Three: Six Projects Thereafter: When one project in the Thereafter: When one project in the

portfolio of six drops off (hopefully via portfolio of six drops off (hopefully via publication acceptance), add another publication acceptance), add another and try to maintain at least six projects and try to maintain at least six projects in your portfolio at all times!in your portfolio at all times!

Lesson LearnedLesson Learned

Keys to Successful PublishingKeys to Successful Publishing

Before Submitting to a Journal


CContributionontribution


What have you contributed to the extant

state of knowledge?



RRelevanceelevance


Does the study have theoretical and/or

practical importance?



RRelevanceelevance

EExhaustivenessxhaustiveness


Do you know the literature, and have you suitably interpreted and

incorporated prior findings?



RRelevanceelevance


AAccuracyccuracy


Are you properly analyzing your data and drawing inferences?



RRelevanceelevance


AAccuracyccuracy

TTheoryheory


To what extent is the theoretical development

and/or application correct?


CContributionontribution RRelevanceelevance EExhaustivenessxhaustiveness AAccuracyccuracy TTheoryheory EExposurexposure


Have you received sufficient input from researchers on

and off your co-author team?


CContributionontribution RRelevanceelevance EExhaustivenessxhaustiveness AAccuracyccuracy TTheoryheory EExposurexposure


Createvalue!


After Submitting to a Journal


RResponsiveesponsive


Reply in detail to each comment made by the editor

and reviewers.



EExplanatoryxplanatory


Thoroughly, yet politely, explain how and why

you responded to each comment; and, how and

why you performed questioned procedures, methods, analyses, etc.




PPersistentersistent


Stand your ground when appropriate, have faith in your

study, and do not let the review process

defeat you!

If rejected, learn from the constructive

input you received and remember--

there is a home for all good work, so never give up!!





LLaudatoryaudatory

After Submitting to a JournalMost editors and reviewers

expend a great deal of valuable time and energy on

their reviews, so take the occasion to compliment

them on their hard work and helpful input where appropriate—not

gratuitously, but earnestly.





LLaudatoryaudatory

YYieldingielding

After Submitting to a JournalIt is acceptable to hold firm on a position when you believe you are right, but, many times you are so close to your work that it is difficult to see a legitimate alternate perspective.

Be flexible and adaptive to review comments—most of the time your paper is significantly enhanced through the review process!





LLaudatoryaudatory

YYieldingielding


REPLYwith care!

I am not changing my I am not changing my paper!paper!

The stubborn syndrome

Pathological SyndromesPathological Syndromes


Wow, this is a brilliant idea, Wow, this is a brilliant idea, let’s conduct a study now let’s conduct a study now before someone else beats before someone else beats us to the punch!us to the punch!

The tortoise and hare syndrome

This first draft reads so well This first draft reads so well that we should send it into a that we should send it into a journal immediately!journal immediately!

The unread paper syndrome


In all humility, this study is In all humility, this study is clearly ‘Top Tier” material clearly ‘Top Tier” material and nothing less!and nothing less!

The perfect syndrome


The editor and reviewers The editor and reviewers obviously did not obviously did not understand my paper—understand my paper—those incompetent those incompetent nincompoops!nincompoops!

The idiot syndrome


I’ll persuade the editor and I’ll persuade the editor and reviewers that I am right reviewers that I am right and prove that they are and prove that they are wrong!wrong!

The determined syndrome


SStubborn syndrometubborn syndrome

TTortoise and hare syndromeortoise and hare syndrome

UUnread syndromenread syndrome

PPerfect syndromeerfect syndrome

IIdiot syndromediot syndrome

DDetermined syndromeetermined syndrome

Publishing in Accounting Journals J. E. Hunton Bentley College.

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