The Accounting Review was established in 1926. In its early decades, the journal tended to publish articles that would be of interest to accounting practitioners, but over time it shifted towards a preference for quantitative model building and mathematical rigor. In the 1980s the AAA began to publish two other journals, Issues in Accounting Education and Accounting Horizons, that were more relevant to accounting educators and accounting practitioners respectively, to allow The Accounting Review to focus more heavily on quantitative articles.