Showing 1 - 10 of 65,363
This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in …
Persistent link: https://www.econbiz.de/10013116089
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 …
Persistent link: https://www.econbiz.de/10013014698
metrics are based on current practices in bibliometrics and normalize citations by both field (accounting) and year of …We propose a new set of citation metrics for evaluating the relative impact of scholarly research in accounting. Our … publication. We show that our normalized citation metrics dominate other commonly used metrics in accounting when predicting the …
Persistent link: https://www.econbiz.de/10012904144
This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial …
Persistent link: https://www.econbiz.de/10012967930
The Accounting Review (TAR) is regarded as an eminent accounting journal on the advancement of accounting concepts and … dissemination of accounting knowledge (Williams, 1985). However, manuscripts published in TAR are beset with author acknowledgements …
Persistent link: https://www.econbiz.de/10014146824
prior benchmarking studies by evaluating a larger number of institutions (the top 200 worldwide accounting institutions …
Persistent link: https://www.econbiz.de/10013229467
Persistent link: https://www.econbiz.de/10013110530
This paper identifies, and then examines, whether institutional structures can be used to explain the occurrence of accounts manipulation. Specifically, it investigates whether legal origin, level of corruption, the extent of press freedom, State's ownership of enterprises, and the State's...
Persistent link: https://www.econbiz.de/10013115812
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 …
Persistent link: https://www.econbiz.de/10013120873
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 …
Persistent link: https://www.econbiz.de/10013066342