What is financial accounting used for ? What constitutes its thoretical underpinnings and the logic behind it ? What do the main documents associated with it look like ? What are its limitations and posible future devlopments? These are the main questions which are dealt with in this article

Assessing the work of scholars is of great importance in the life of academic institutions, disciplines and scholars. Research suggests that that the notion of ‘scholarly influence’ should be substituted for current approaches towards judging scholarship (Truex et al. 2009). This paper seeks...

In this paper, we present the first results of a bibliometric analysis of 7231 references cited in 191 articles published in the CCA French review between 1995 and 2004. Citation and co-citation techniques are used to draw a knowledge structure of the accounting research.