ABSTRACT: This paper investigates the current number of ISI citations, and change in the number of those citations over the last two years, for four leading accounting information systems (AIS) journals. The results are surprising. A priori, it generally would have been expected that the Journal of Information Systems would have had the most citations in total and over the last two years, since it is by far the oldest, and it is the flagship journal of the American Accounting Association’s (AAA) Information Systems Section. However, two other AIS journals had substantially more total citations and incremental citations over the last two years. Further, even though it is younger, the newest AAA journal, the Journal of Emerging Technologies in Accounting, has what seem to be fewer citations than it should have. Reasons for this apparent “citation disadvantage” for the two AAA AIS journals are investigated.
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1 December 2010
