accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design …/methodology/approach – The paper presents a citation analysis of articles appearing in selected English language accounting research journals for … included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for …

personal rather than organizational, it does not offer “findings” about the way in which accounting is practised, but rather … research has been undertaken within the discipline of accounting, little or no attention has been paid to the way in which that …

professional services industry from the perspective of the triple-entry framework of the momentum accounting theory of Yuji Ijiri …

This paper reports the results of a one-year review of the four top accounting research journals (AOS, JAE, JAR and TAR … taxation whereas European authors are the only people publishing on accounting history or social effects of accounting … publish articles with more diversified methods. These findings suggest that culture affects accounting research publications …

accounting practice. The paradigmatic base of practice is an important element in explaining, understanding, justifying and … constructivism as a basis for the development of a paradigmatic foundation of accounting practice. To achieve this, pragmatic … constructivism is explained and its application to accounting is illustrated and contrasted with the traditional paradigm of realism …

Accounting theorists agree that no comprehensive theory of accounting has yet been developed. In the absence of such a … theory, the question arises whether sufficient accounting principles are created through accounting research. This article … acknowledges that accounting principles are not solely the result of academic research and that current accounting practice through …

accounting, drawing on dialogic theory and philosophy. A dialogic approach, building on existing critical inquiries, is … accounting encourages the development of dialogic forms of accountability, more authentic engagements and is more likely to … within and beyond social and environmental accounting to shed light on the issues addressed by the special issue. Findings …