<title>Abstract</title> Medieval charge and discharge accounting was the most prevalent accounting system of its time. The first medieval charge and discharge system can be identified in the English Exchequer about 1110. This paper argues that the ideas behind the Exchequer were gradually diffused both...

Research quality is often measured by the quality of the journals in which articles are published. This article looks at 1,867 articles published in six highly-rated UK and six highly-rated US academic journals from 1996 to 2000. The authors publishing in the UK journals come mainly from UK and...

Ormerod [Ormerod RJ. An observation on publication habits based on the analysis of MS/OR journals. Omega Int J Mgmt Sci 1997;25:599-603.] contributes to an ongoing debate by pointing out that not only do US authors frequently publish in UK journals, but also that journal articles can be analysed on...

This short note adds to the debate on the most effective way in which to measure research quality. A survey of UK accounting academics shows that peer reviews are perceived to be more important than citation indices. This result is also true when the respondents were partitioned by seniority,...

Purpose – The aim of this paper is to compare modern internal control systems with those in medieval England. Design/methodology/approach – This paper uses a modern referential framework (control environment, risk assessment, information and communication, monitoring and control activities)...

Purpose – The purpose of this research is to examine the composition of the editorial boards of 60 academic accounting journals with a particular focus on the university affiliations of editorial board members. The role of ad hoc reviewers is then analysed. Design/methodology/approach – A...

Purpose – The purpose of the research was to discover the process of social and environmental report assurance (SERA) and thereby evaluate the benefits, extent of stakeholder inclusivity and/or managerial capture of SERA processes and the dynamics of SERA as it matures....

Purpose – The purpose of this paper is to assess the effect of financial performance on the textual characteristics of the chairman's statement. In particular, given the increased motives for poorly performing management to engage in impression management, the paper focuses on whether...