This Rejoinder responds to criticisms made by Simon Hussain (2011) about the construction and operation of the Association of Business Schools' (ABS) Journal Quality Guide. In this paper the broad purposes of journal lists and guides are outlined before an account is given of the long history and multiple forms of these lists, particularly in the field of Accounting. Having described the main features of different types of journal list, the advantages and benefits of the approach adopted in *

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... DRESS FOR CORRESPONDENCE: Professor Huw Morris, H.Morris@salford.ac.uk -2 -the compilation of the ABS Journal Quality Guide is outlined. The paper then ends by noting that one of the copy editing mistakes identified by Dr Hussain has been rectified, but the remaining concerns about the rating of accounting education and accounting history journals reflects the absence of these titles from journal citation reports and international journal lists. Furthermore, the lower rating of Accounting research in the RAE2008 in comparison with Business and Management research in the same year and Accounting and Finance research in 2001, has more to do with the way in which the Accounting and Finance Panel calibrated and normalised its judgements than with the ratings contained within the ABS guide.