The Ambiguous Role of Education Research in the Accounting Literature

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Abstract. This paper analyzes the research records of individuals who have published in the two leading accounting education journals--the Journal of Accounting Education (JAEd) and Issues in Accounting Education (IAE)--to identify the degree to which the education and non-education streams of the accounting literature overlap. Because the accounting curriculum is closely tied to accounting practice, synergies between theoretical, empirical, applied, and educational accounting research should be possible. Yet, the results in this paper suggest that not many individuals exploit these synergies when building their research portfolios. Almost fifty percent of education authors have never appeared in a top 23 (non-education) research journal, and less than 40 percent have two or more top-23 appearances. Over seventy percent have never appeared in a top-six journal, and only 17 percent of the education authors have two or more top-six appearances. Although the JAEd and IAE successfully attract submissions from a small subset of accomplished (non-education) research authors, the linkages between education research and the broader accounting literature remain weak.

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