在世界范围内,有24家最著名的会计杂志,而其中就有16家创建于1979至1988年之间,这极大地提高了现代会计研究者发表学术作品的机会。当人们对24家会计杂志发表文章的数量、质量、投稿人、发表率等综合分析之后。不难发现当代会计研究的基本特点: 1、学术文章的发表率呈下降趋势在1979—1988的10年中,24家核心会计杂志共发表文章3426篇,其中发表频率在3.66次以上的只有177人。10年中,有2563人为24家杂志投稿,大约只有1％的人平均每年发表一篇以上的文章,并且,他们中的大多数是合作者。10年中,2563名投稿者中发表频率在10.00(调整合著部分之后)以上者不到10人。文章发表率的下降可能是因为杂志编辑的要求不断提高。在80年代,为研究性杂志撰文是很苛求的,他们日益强调“严格”和“相关”。24家核心杂志的大多数,其审稿人和编辑要 Around the world, there are 24 of the most famous accounting magazines, of which 16 were created between 1979 and 1988, which greatly enhanced the chances for modern accounting researchers to publish academic works. When people on the 24 accounting magazine published articles quantity, quality, contributors, posting rates and other comprehensive analysis. It is not difficult to find the basic characteristics of contemporary accounting research: 1, the academic papers published a downward trend in the decade 1979-1988, 24 core accounting magazine published a total of 3426 articles, of which the frequency of more than 3.66 times only 177 people. In 10 years, 2563 people contributed articles to 24 magazines. Only about 1% of people publish more than one article per year on average, and most of them are collaborators. In 10 years, less than 10 out of 2563 contributors posted a frequency of 10.00 (after adjusting the co-op). The decline in the publication rate may be due to the increasing demand from magazine editors. In the 1980s, writing for research journals was demanding, with increasing emphasis on “rigor” and “relevance.” Most of the 24 core journals, its reviewers and editors