AJPTA Journal of Practice & Theory
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From inception through 2000, 465 articles have been published in AJPT. Articles are defined to include all main articles and notes contained in regular issues, and main papers and discussant comments published in journal supplements.
The impact factor for AJPT has ranged from a low of 0.13 to a high of 0.69 and has averaged 0.32 across the period of the study.
The bottom trend line charts the number of annual citations to AJPT articles by other journals.
Table 2 shows an increasing trend in the number of journals citing AJPT by year.
Table 4 lists the AJPT articles cited 24 or more times.
These articles could be considered the core literature emerging from AJPT. The striking feature of this core literature is its close tie to auditing practice.
A positive assessment regarding the influence of AJPT emerges from this 16-year analysis in terms of both the growing number of journals citing it and the increasing number of citations to its contents.
While the SSCI's journal coverage remained quite stable over the 16-year period, Accounting Horizons (originating in 1987:89 citations), Journal of Information Systems (originating in 1987: 55 citations), Behavioral Research in Accounting (originating in 1989: 204 citations) and the European Accounting Review (originating in 1992:48 citations) contributed to the upward trend in citations to AJPT, accounting for 13 percent of the total 3,102 citations.
While AJPT's impact factor is lower than it is for some of the most widely recognized accounting journals, several considerations may affect AJPT's relative position.