The Internationality of Abacus: A longitudinal study 1965-2004

While research into different characteristics of academic journals has been conducted regularly since the 1960s, accounting journals have received little attention. Previous literature on accounting journals has predominantly focused on perceptions of quality, rankings of journals, and histories of specific journals. This article extends prior research by examining the internationality of the Australian-based academic accounting journal Abacus. The internationality of the journal is assessed using three measures developed from a review of relevant literature: international collaboration patterns of authors, the multinational distribution of authors and the multinational distribution of editorial advisers. Based on the three measures of internationality and related descriptive statistics gleaned from information available in individual issues of Abacus, it is observed that in its first 40 years the internationality of the journal has diminished.Maxwel D. Bessell, Roger L. Burrit, Amanda J. Carter, and David K. Roun