Perception of paper contributors and referees against peer reviewed academic journals:

Focusing on contributors’ perceptions against “quality assurance functions” of referees’ comments

Abstract

The peer review system has been introduced and operated in management accounting related academic research journals. The peer review system is intended to improve the quality of academic research and to contribute to the accumulation of excellent research. But due to the short history of this system in the field of management accounting, the common understanding of the system has not been obtained among researchers. In this study, we report the results of a questionnaire survey of the peer review system. We focus on the contributors’ perceptions of the peer-review system, which have not been revealed so far. Knowing how contributors respond to the peer review system will contribute to our understanding of the two functions of the peer review system: the “quality filtering function” and the “quality improvement function” of peer review.