US positivistic accounting research is increasingly perceived as having come to be the point of reference for researchers in other countries, including the German-speaking area where formerly normative research was widespread. In this paper, we present the survey results retrieved from 293...

US positivistic accounting research is increasingly perceived as having come to be the point of reference for researchers in other countries, including the German-speaking area where formerly normative research was widespread. In this paper, we present the survey results retrieved from 293...

Purpose – The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on...

The paper approaches some epistemological and methodological aspects of scientific research in accounting, such as: the distinction between accounting research and scientific research in accounting; the products, dynamics and mechanism of scientific creation; scientific research as a fundamental...

Purpose – The purpose of paper is to present a review of the literature on management accounting innovations (MAIs). Specifically, it explores recent developments in research on MAIs and offers suggestions for future research. The review differs from existing reviews by its specific focus on...

Mainstream literature on long‐term performance of initial public offerings focuses on long‐term underperformance. Because underperformance is an anomalous phenomenon, many authors search for explanations based on financial market imperfections. More recently, however, the attention shifts...

This paper presents the results of a text based exploratory study of over 20,000 academic articles published in seven top research journals from 1960-2010. The goal is to investigate the general research foci of economists over the last fifty years, how (if at all) they have changed over time,...

This paper presents the results of a text based exploratory study of over 20,000 academic articles published in seven top research journals from 1960 - 2010. The goal is to investigate the general research foci of economists over the last fifty years, how (if at all) they have changed over time,...

This paper presents the results of a text based exploratory study of over 20,000 academic articles published in seven top research journals from 1960 - 2010. The goal is to investigate the general research foci of economists over the last fifty years, how (if at all) they have changed over time,...