These journals were chosen for a number of reasons. AOS, TAR, CAR, JAE, and JAR have been identified as the top five accounting journals, according to a survey of associate and full professors in accounting at major U.S. business schools [Brown and Huefner, 1994]. JMAR was added because of its position as the leading journal devoted exclusively to management accounting [Brown and Huefner. 1994]. Also, these six journals were the same as those used by Shields (1997] for his review of North American MA research. The remaining four journals were selected as leading journals which also publish empirical MA research. For the period 1980 to 2001, there were twenty MA papers published that used SEM across the ten joumals.
These journals were chosen for a number of reasons. AOS, TAR, CAR, JAE, and JAR have been identified as the top five accounting journals, according to a survey of associate and full professors in accounting at major U.S. business schools [Brown and Huefner, 1994]. JMAR was added because of its position as the leading journal devoted exclusively to management accounting [Brown and Huefner. 1994]. Also, these six journals were the same as those used by Shields (1997] for his review of North American MA research. The remaining four journals were selected as leading journals which also publish empirical MA research. For the period 1980 to 2001, there were twenty MA papers published that used SEM across the ten joumals.
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