This study investigates the publication profiles of 147 accounting and finance faculty promoted to full professor at … professors typically had more publications at the time of promotion than accounting staff, though not at the higher quality … levels. Accounting promotees had greater academic experience than finance, but a shorter period post-PhD. Female promotees …

We examine the structure of communications in accounting research by analyzing patterns of citations among authors who …-perpetuating in accounting due to a specific type of communication structure - 'tribalism.' We use a mathematical algorithm and other … accounting cluster exhibits some properties of a tribal structure because, while researchers in other clusters communicate toward …

This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in …

In this paper, I argue that the current taxonomy of methodology in accounting research is conceptually inadequate …. Drawing from the social sciences, of which accounting is a part, I propose a classification scheme to address this problem … and encourage them to be open minded about the diverse methodologies for conducting and evaluating accounting research as …

The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically …, the internal reporting methods, the management accounting practices and techniques, as well as, the implications on … the findings do not reveal significant changes in the choice of management accounting practices and techniques, after the …

outputs would have received the highest grades, especially in accounting where outputs from journals such as Critical … Perspectives on Accounting, which are highly rated in the ABS Guide, appear to have been downgraded by the RAE panel. The alleged … bias against accounting in the ABS Guide rests on a particular interpretation of citation impact factors for journals, and …

History guides and shapes thinking in a particular phenomenon, evaluation of government accounting and finance thoughts …

International Accounting Standards Board [IASB] issued an exposure draft [ED] for a new conceptual framework [CF] of financial … stated objectives of the CF. This arises from failures to create a CF that is the overarching authority for accounting …

resources are determined and constrained by the legal structure of society (Banner, 2011). The Financial Accounting Standards … provide guidance for developing accounting standards: “…the Statements [of Financial Accounting Concepts]…will guide the Board … in developing accounting and reporting standards by providing the Board with a common foundation …Concepts Statements …