Purpose –The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates whether the different procedures for...

Purpose – The purpose of this paper is to seek to extend the work of Robson (1991, 1992) by exploring the accounting implications of the way in which subsets of non-financial accounting numbers are constructed. In particular, the study investigates whether the different procedures for...

Purpose – The purpose of this paper is to analyse the performance of accounting researchers in winning competitive Australian Research Council (ARC) grants, when compared with researchers from the medical, engineering and law professions, during a period of heightened questioning of accounting...

Purpose – The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government‐sponsored Australian Research Council (ARC) research funding in the post‐Enron period than researchers in other commerce‐related disciplines....

Purpose – The purpose of this paper is to examine whether accounting researchers in Australia more proactively pursued government-sponsored Australian Research Council (ARC) research funding in the post-Enron period than researchers in other commerce-related disciplines....