This paper presents a descriptive analysis of the publication records of faculty promoted from 1995 to 2003 at the top 75 accounting research programs (as ranked by Trieschmann et al. 2000). The presentation and analyses of these data are designed to be useful to faculty and evaluation committees from a benchmarking and decision‐making perspective. From a benchmarking perspective, the results will be useful in helping schools as they develop or refine relevant policies and research expectations. The results may be particularly useful in view of the fact that average accounting faculty publication records differ from the average publication records of faculty in other disciplines. We present results in different ways to help faculty and evaluation committees understand faculty publication records at the time accounting faculty are promoted to associate and full professor at various sets, or portfolios, of universities. Not surprisingly, the results indicate significant differences in publication records across the accounting programs included in the study. While differences are expected, given the varied missions and emphases of different schools, we believe the data will be useful to policy makers, evaluation committees, and faculty as they set standards, evaluate performance, and plan scholarship activities in conjunction with other expected activities, such as teaching and service.

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