Electronic Access to Cost/managerial Accounting Journals. (Education)
Aldridge, Rick, Colbert, Jan, Ross, Mark, Strategic Finance
HOW MANY TIMES HAVE YOU WISHED YOU HAD a list of accounting journals handy that you could search for useful articles on cost/managerial topics? And if you could access them electronically, it would be even better.
We knew we weren't alone in what we wanted, so we decided to compile such a list for our fellow controllers, finance professionals, academics, students, and others. In a comprehensive investigation, we unearthed 323 accounting or accounting-related journals. We studied each one to determine if it offered electronic access to Tables of Contents, Abstracts, and/or full-text articles. From this database of information, we selected those journals addressing cost/management accounting topics such as cost, managerial, cost analysis, controllership issues, and cost management.
Thirty-three fit this description. All of them boast an Internet site. Twenty allow free access to Tables of Contents, Abstracts, or full text. Six of them allow users to obtain further information via an electronic subscription. Also, two additional journals that allow no free access permit access with a subscription.
See Table 1 for the journals that cover cost/managerial topics. All 33 maintain some presence on the Internet--that is, some information about the journals is available online. But only 20 provide some electronic access to the full text of articles, Abstracts, or Tables of Contents.
Full Text Ten of the cost/managerial journals offer free access to the full text of at least some articles at their website, and most are available in the traditional hard-copy format. The 10 journals and their URLs are shown in Table 2, Panel A.
Abstracts and Tables of Contents Although access to complete articles offers the greatest convenience, the ability to scan the Abstracts or Tables of Contents online can also be helpful before you try to locate the print copies or to access the article through a library electronic database. And the information available in Abstracts and Tables of Contents may encourage readers to subscribe to future issues of specific hard-copy journals.
Five journals let readers freely access Abstracts online, and three provide free Tables of Contents. They are shown in Panels B and C of Table 2.
Subscription Electronic Access Five of the journals that offer free electronic Abstracts and/or Tables of Contents also make the full text of articles available online with a subscription. And two that don't allow any free access do offer online subscriptions. All of these are listed in Table 3.
Sources of Information As a quick aside, we located 34 sources of information that helped us find the publications. First, we searched well-known sources, such as Cabell's Directory and the American Accounting Association's website. Second, we used Internet search engines (Yahoo!, Excite, AltaVista, Google). Third, we located some additional accounting journals from suggestions made by colleagues. Finally, when we investigated the websites of some journals, this often led to information about other publications we hadn't identified. For this list, e-mail Jan Colbert at email@example.com.
Limitations and Updated Information
We also want you to be aware of the limitations of this project. There may be more sources of titles than the 34 we identified and scrutinized and therefore more accounting-related journals. Yet, since most were listed in more than one source, the risk of not becoming aware of an accounting journal title is slight.
Second, our judgments as to which journals should be classified as covering cost/managerial accounting topics may vary from others' ideas. That is, there could be other accounting-related journals that might also embrace cost/managerial issues. Finally, the tables we included will quickly become obsolete as journals expand electronic access.
To address the last limitation and provide wide access to the data compiled in this project, we established a website containing the information in the tables. …