TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, May 11, 2010

Accounting Program Rankings

Brigham Young University has released a new Accounting Research Rankings website based on the paper by Joshua G. CoyneScott L. SummersBrady WilliamsDavid A. Wood (all of BYU, School of Accountancy), Accounting Program Research Rankings by Topical Area and Methodology (blogged here). See the methodology and abstract:

Recognizing the diversity of accounting research, this paper provides separate rankings of accounting research programs by topical area (accounting information systems, auditing, financial, managerial, tax, and other) and by methodology (analytical, archival, experimental, and other) based on journal counts in top journals (AOS, Auditing, BRIA, CAR, JAE, JAR, JATA, JIS, JMAR, RAST, and TAR). In addition, our rankings reflect the ability of accounting researchers relocate and therefore rank institutions based on the researchers’ current affiliation rather than their affiliation at time of an article’s publication. In an effort to explain how some schools achieve high research productivity, we rely on q-r theory (Ellison 2002) to motivate our examination of whether focusing on producing research in relatively few topical areas and methodologies (specialization) results in greater productivity than focusing on multiple topical areas and methodologies (diversification). Our results provide some evidence that schools that adopt a diversified research approach are able to produce more research than schools that adopt a specialization approach.

Here are the Top 25 accounting programs in tax, based on tax articles published in the most recent six, twelve, and twenty years:

2005-2010 1999-2010 1991-2000
University of Arizona 1 1 2
University of Iowa 2 7 15
University of Oregon 2 7 8
Dartmouth College 4 3 5
Texas A&M University 4 5 4
University of Chicago 4 5 6
University of North Carolina 4 2 1
University of Texas 8 4 2
Columbia University 9 12 21
University of Missouri 9 29 42
University of North Texas 9 22 38
Arizona State University 12 22 8
Brigham Young University 12 7 11
George Mason University 12 12 24
Massachusetts Institute of Technology 12 22 38
University of Georgia 12 11 18
University of South Carolina 12 29 26
Virginia Polytechnic 12 12 14
Texas Tech University 19 16 15
University of Central Florida 19 22 38
University of Connecticut 19 7 8
University of Pennsylvania 19 16 31
University of Washington 19 29 24
Idaho State University 24 36 42
Indiana University Bloomington 24 29 15

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Comments

Isn't this sort of like grading accounting firms by how many blog posts they do? Wait, that's a great idea!

Posted by: Joe Kristan | May 11, 2010 11:17:32 AM

Thank you for the link! We also rank Ph.D. programs (http://www.byuaccounting.net/rankings/phdrank/phdrankings.php) based on the publications of their graduates and soon will have individuals ranked (http://www.byuaccounting.net/rankings/indrank/indrankings.php). Hopefully this helps decision makers make more informed decisions.

Posted by: David Wood | May 11, 2010 3:53:22 PM

I think Joe K nailed it - academic research??? I can guarantee you the only people that put any weight into these rankings are the same people who believe the world is flat. Complete garbage, especially the tax rankings.

Posted by: blah | May 12, 2010 12:28:02 PM