Purpose: The paper investigates the closure mechanisms and strategies of exclusion concerning the establishment and subsequent functioning of the Collegio dei Rasonati, the professional body of accountants that was established in Venice in 1581 and operated until the end of the 18th century....

Purpose: The overall aim of this paper was to examine the impact of the Australian research assessment exercise on the research approaches (positivist/non-positivist) favoured by accounting disciplines in Australia. Our key research question examined how the outputs and foci of research in...

Double entry bookkeeping is generally considered to be a topic that students struggle to learn. In part, this is seen as being due to their lacking awareness of both business processes and of the business environment in which accounting operates, which makes double entry appear an abstract...

This paper describes the background, design process, and implementation problems encountered during the first year of use of an asynchronous internet-based on-line assessment system on an introductory accounting course. The on-line assessment system was both summative and formative in nature and...

Purpose – The purpose of this paper is to provide a comparative description of performance evaluation schemes in the UK, Australia and New Zealand. Design/methodology/approach – The main content of the paper is a description of the Research Assessment Exercise (RAE) followed by an analysis...