This idea needs a literature review to find out how many times this has been done and whether there are any recent papers in this area related to accounting programs. A pragmatic model to estimate journal quality in accounting. Part of faculty behavior can be explained by recognizing that academic people are very individualistic, egocentric, and competitive. Are the management accounting folks and AIS folks working together on this? I don't know of an easy way to do that, but there is another paper opportunity here.
The Journal of Management Accounting Research gets a 4 ranking which indicates that the section journals are much more popular than the top journals. Does this mean that there is more academic teamwork now than in the past, or is there some other reason for this change? Some possibilities include: stronger tenure and promotion hurdles, more difficult publication requirements from editors and reviewers, more competition for journal space because more faculty are conducting research, unethical behavior by authors who add each other as coauthors when there is little if any work to support the co-authorship, and the willingness or those who evaluate faculty to treat coauthored papers the same as single authored papers. When I was a student in the early 60's the faculty put extra readings on reserve in the library. Although many courses became less rigorous after student evaluations became popular, I believe extra readings are needed to provide students with a view of the literature, something more than the condensed textbook approach. There were a lot of reactions to this paper and we summarized some of those papers in the management accounting Ph. Although I am out of my element again, my idea is for the AIS researchers to see if Zimmerman's criticisms of management accounting research don't also apply to AIS research.
They attempt to simplify and quantify complicated business situations at the profit center level.
These are people who have no special expertise in any particular industry or technology, but run the company using financial controls, portfolio concepts and a market-driven, follow-the-leader strategy.
Individual company interviews could generate additional papers. Perhaps Accounting Horizons, Issues in Accounting Education, and some other Journals would be interested. There have been at least four or five articles that ranked accounting journals. We don't share, cooperate, or communicate very well. We talk about teamwork, but we don't "walk the talk". Perhaps Hofstede's work could be used to shine some light on this behavioral issue.
E.'s business program for electrical engineers and several other programs including those at Goodyear, GM, Westinghouse, and R. Then a survey could be developed for say the Fortune 500 or 1000. Part of it is related to the vertical top down (silo or stovepipe, rather than flat) organization of universities and colleges. Here again I am out of the loop and out of my element, but I think there might be a potential article here.
Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Hayes and Abernathy refer to them as pseudoprofessionals.
Part of the problem was created by the increase in the percentage of corporate Presidents with finance and legal backgrounds and the increase in managers hired from outside the company.
Perhaps a paper like this would just show what we think we already know, but it would be interesting. A survey of faculty, editors, and reviewers might provide a way to research this idea, but there is a paper here for someone to write. We had to wait for them to be returned, check them out, read them or copy them and it was a time consuming pain. Now the web can serve as the ultimate reader for any accounting course. A paper like the following might provide a starting point: Amer, T., A.
I believe Issues would be interested in this as a follow-up paper. Nearly everything is on the web in an accessible data base and there are some great old and new classic articles that students could easily be exposed to as supplemental readings at no cost to them. Vangermeersch wrote about management accounting, and didn't advocate using the web, since e-journals were not available at that time. Conjectures regarding empirical managerial accounting research.