e-journal
Pacific Accounting Review –the first 25 years
Purpose – In 2012, Pacific Accounting Review (PAR) completed its 25th year of existence. This paper
aims to review all articles published in PAR as a report on the “stewardship” of the journal.
Design/methodology/approach – Research papers published in PAR are analysed by topic,
research methodology, author and institutional affiliation. This approach follows prior reviews in PAR.
A comparison is also made with PAR over the period 1988-1996 and Accounting and Finance over the
period 1973-1999 and the “top accounting journals” over the period 1990-2007.
Findings – The analysis indicates that PAR publishes papers across a wide range of topics, but uses
research methodologies that are consistent with mainstream accounting research (as undertaken by
the “top accounting journals”). The authors of PAR are concentrated in New Zealand and Australia,
as is the source data. No strong trends were perceived in the data. In conclusion, PAR can be
characterised as a broadly based accounting and finance journal that is primarily competing in an
Australasian context.
Practical implications – This review provides some insight as to how the journal has evolved and
how the mission statement has been put into effect. The journal has maintained much of its original
mission. The anticipated “dialogue between researchers and practitioners” has not developed,
probably due to lack of sponsorship by the profession. The paper should also form a basis for
informing how to further develop the journal.
Originality/value – The paper updates the last review of PAR which was completed in 1997.
Keywords Australia, New Zealand, Accounting literature, Institutional affiliation,Research methodology
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