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一 1963年,《会计研究杂志》(Journal of Accounting Research)创刊以后,以其独特的风格,逐渐站稳脚跟,并迅速引起会计研究人员的重视,成为著名的核心会计期刊。 1974年,美国弗吉尼亚综合研究所和州立大学的两位学者詹姆斯·本杰明和文森特·布伦纳,曾采用调查表,就杂志的质量问题向有关大学教师和系主任作过调查。结果显示,在被调查的24家与会计及商业有关的杂志中,《会计研究杂志》名列榜首。1990年,美国维拉诺瓦大学的琼·赫克、三一大学的罗伯特·詹森和菲利浦、孔利三位教授,采用严格的标准,确定了24家核心会计学术期刊,《会计研究杂志》名列第二。除此之外,在英、美等国的会计学者所编写的主要会计期刊论文索引和研究的工具书中,《会计研究杂志》总是必不可少的。
In 1963, after its publication, Journal of Accounting Research began to gain a firm foothold in its unique style and quickly gained the attention of accounting researchers as a well-known core accounting journal. In 1974, James Benjamin and Vincent Brenner, two academics at the Virginia Institute of Comprehensive Research and State University, used a questionnaire to investigate the quality of magazines with university teachers and department heads. The results show that in the survey of 24 and accounting and business-related magazines, “Accounting Research Magazine” topped the list. In 1990, Joan Heck of the University of Villanova in the United States, Robert Jensen of Sany University, and three professors of Phillips and Conley adopted strict standards to identify 24 core academic journals, Accounting Research magazine “ranked second. In addition, ”Accounting Research Journal" is always indispensable in indexing and researching major accounting journal articles written by accounting scholars in Britain and the United States.