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Accounting: Recommended Journals & Magazines

A guide to recommended UGA Libraries databases and suggested resources for Accounting research.

Primary Research Articles

Are all the articles in a scholarly journal primary research articles?

No. Journals also publish other items. Some article types are listed below. While these articles can be very important and reputable, they cannot be considered primary research. If you have access to our databases (on-campus or via the GALILEO password), Click for examples.

  • Information/Opinion Essay: Gives advice and information, usually targeted to practicioners -- doctors, teachers, counselors, etc. These essays are sometimes in first person. - example
  • Book review/essay: Much longer than popular books reviews, academic books reviews often compare and analyze similar works, and contain a detailed bibliography -- example
  • Literature review: A lit review surveys research done in a field, drawing conclusions and anticipating trends, but without detailed methodology information or data on any one research project -- example
  • Reader Letters/Response Articles/Errata: Responses to articles published in a previous issue. These may be informal letters, or they may be very structured debates that cite other literature. There may be cases in which someone reports an error or corrects misprints of data. A letter may also describe recent research, but the content has not gone through the peer review process -- example
How can I identify a primary research article?
It should have the following parts:
  • Title - These are often long and technical.
  • Author Information - This includes author name, affiliation (such as a university or laboratory) and contact information.
  • Citation - Citations include article title, journal or source name, volume and issue information and pagination.  A DOI number may be on the first page of a journal, but it may be easier to find the DOI on the database record. (DOIs are used in APA style citation)
  • Abstract - This is a summary of the whole article. 
  • Introduction - This outlines the problem being examined -- the purpose or hypothesis -- and may give some background about the problem, or previous research.
  • Methodology - This is a vital section.  In order for an experiment to be reproduceable, methodology must be thoroughly described.  This may include discussion of materials and subject selection.
  • Data/Results - Data may be presented in tables, charts, figures, or illustrations.
  • Discussion/Conclusions -This section explains and interprets the results, drawing a final conclusion about the problem.  Primary research may bring new information to the discipline, or may confirm or dispute previous findings.
  • References - Are in a consistent style, and are extensive.

Your Librarian

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Sheila Devaney
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Suggested Accounting Journals

Accounting Horizons  Publication of the American Accounting Association 

Accounting, Organizations and Society  Concerned with the relationship between accounting and human behavior, organizational structures and processes, and the changing social and political environment of the enterprise.

The Accounting Review  A scholarly journal publishing the results of original research in accounting. 

Auditing: A Journal of Theory and Practice The purpose of Auditing: A Journal of Practice & Theory is to contribute to improving the practice and theory of auditing. The term “auditing” is to be interpreted broadly and encompasses internal and external auditing as well as other attestation activities (phenomena).

Behavioral Research in Accounting  Publishes original research relating to accounting and how it affects and is affected by individuals and organizations

Contemporary Accounting Research  The premiere research journal of the Canadian Academic Accounting Association, publishes leading- edge research that contributes to our collective understanding of accounting's role within organizations, markets or society.

European Accounting Review  An international scholarly journal of the European Accounting Association (EAA). Devoted to the advancement of accounting knowledge, EAR provides a forum for the publication of high-quality accounting research manuscripts. The journal acknowledges its European origins and the variety of the European accounting research community.

The International Journal of Accounting  Focuses on accounting theory and practice from an international perspective.

Journal of Accounting, Auditing & Finance Committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting.

Journal of Accountancy Online  Published monthly by the American Institute of Certified Public Accountants. Focuses on news and developments related to accounting. 

Journal of Accounting & Economics  Encourages the application of economic theory to the explanation of accounting phenomena.  

Journal of Accounting Research  Publishes original research using analytical, empirical, experimental, and field study methods in all areas of accounting research.   

Journal of Business Finance & Accounting  Covers analysis relating to financial reporting, asset pricing, financial markets and institutions, market microstructure, corporate finance, corporate governance, and the economics of internal organization and management control. 

National Tax Journal  The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications

Review of Accounting Studies  Published academic research in accounting including theoretical, empirical, and experimental work.   

The Journal of the American Taxation Association Promotes the study of, and the acquisition of knowledge about, taxation. Dedicated to disseminating a wide variety of tax knowledge with research that employs quantitative, analytical, experimental, and descriptive methods to address tax topics.

Accounting Trade Publications

CPA Journal This is a monthly journal published by the New York Society of CPAs.

Harvard Business Review: Research and case studies on a wide range of business topics including accounting issues.

Business Magazines & Journals at the UGA Libraries

AdWeek (2004-)

Barron's (1988-)

Bloomberg BusinessWeek (print edition Businessweek, Dec.1996-)

BusinessWeek Online (2001-)

Consumer Reports (1991- )

The Economist (1992-)

Entrepreneur (2003-)

Fast Company (2000- )

Forbes Magazine (1990-)

Fortune Magazine (1992-)

Harvard Business Review (1922-)

Inc. (1990-)

Investors Business Daily (2008-)

Kiplinger's Personal Finance (2000- )

Technology Review (MIT) (1987- )

Wired (2008-)

WWD (Women’s Wear Daily) (2004- )