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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
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
accounting systems. The situation is made complex due to the fact that in military organisations, accountants' tasks have … traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and … study consists of project memos and interviews with people involved in designing and implementing ERP-linked cost accounting …
Persistent link: https://www.econbiz.de/10014212222
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
History guides and shapes thinking in a particular phenomenon, evaluation of government accounting and finance thoughts …
Persistent link: https://www.econbiz.de/10012964039
resources are determined and constrained by the legal structure of society (Banner, 2011). The Financial Accounting Standards … provide guidance for developing accounting standards: “…the Statements [of Financial Accounting Concepts]…will guide the Board … in developing accounting and reporting standards by providing the Board with a common foundation …Concepts Statements …
Persistent link: https://www.econbiz.de/10012838614
This article examines the challenges faced by an Australian accounting academic, R. J. Chambers, in the 1950s, in … breaking into the accounting research community; at that time almost entirely located in the United States and the United … Kingdom. For academics outside the networks of accounting research publication in these countries, there were significant, but …
Persistent link: https://www.econbiz.de/10012905305