Established by the Global Engagement Task Force, this committee was charged with examining the usage of journal rankings internationally. Through questionnaires, literature review, and discussions with various international accounting organizations we gain a better understanding of the uses and challenges of journal rankings. Journal rankings are used by governments, professional accounting bodies, university organizations, individual universities, schools, and departments to evaluate the quality and quantity of faculty research productivity. Rewards for journal publications differ around the world, but can range from promotion and tenure to monetary rewards. Publishing in a journal that is on a journal list does provide some weight or legitimacy to the publication and thereby assists in promoting the academic's career, yields monetary awards, or is in other ways beneficial to the academic. However, there is a danger in using a one-size-fits-all model. We caution strongly against using journal rankings to primarily assess the research quality of individuals or even small groups, because rankings are by design unsuited for this purpose. When journal rankings are used, they should be used in conjunction with other metrics. It is highly unlikely that a single solution with regard to the usage of journal ranking lists can be proposed. Rather, different accounting schools and/or departments need to set up their own guidelines as to how journal ranking lists can be used in decision making. The balance of the evidence suggests that journal ranking lists should be used with caution, and should not be used to assess individuals or small groups, or to assess research quality across disciplines.

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