Examining the Journal Rating Project: Players, Process, and Purpose

Abstract

Journal "quality" lists are pervasive in university level accounting programs, yet the academic literature leaves the specific institutional processes attending voluntary list adoptions largely unexamined. This study explores 1) the role of governments and accrediting agencies in the journal rating project, 2) parallels between the journal rating project and performance assessment tools in business settings, and 3) the linguistic foundations which support usage of constructs with divergent meanings in professional and popular culture.