Explicit and Implicit Subject Bias in the <italic>ABS Journal Quality Guide</italic>

This paper addresses issues raised in two recent papers published in this journal about the UK <italic>Association of Business Schools' Journal Quality Guide (ABS Guide)</italic>. While much of the debate about journal rankings in general, and the <italic>ABS Guide</italic> in particular, has focused on the construction, power and (mis)use of these rankings, this paper differs in that it explains and provides evidence about explicit and implicit biases in the <italic>ABS Guide</italic>. In so doing, it poses potentially difficult questions that the editors of the <italic>ABS Guide</italic> need to address and urgently rectify if the <italic>ABS Guide</italic> seeks to build and retain legitimacy. In particular, the evidence in this paper shows explicit bias in the <italic>ABS Guide</italic> against several subject areas, including accounting and finance. It also shows implicit bias against accounting and finance when comparing journal rankings in sub-areas shared between accounting and finance and the broader business management subject areas.