Studies on assessments of research performance in economic departments largely rely upon such bibliometric tools as impact factors to rank a short list of journals. In the present study, we examine the use of short lists of journals in order to assess research performance in Spain - a country...

The aim of this paper is to identify the relevance and implications of ancient accounting practices to the contemporary theorizing of accounting. The paper provides a synthesis of the literature on ancient accounting particularly in relation to issues of human accountability, identifies its...