market. One facet of this transition is accounting certification. Under the old Soviet system there was not much need for … accounting certification because Soviet accounting resembled bookkeeping more than the developed accounting systems used in … advanced market economies. After the transition began, accounting certifications began to emerge but their quality was …

We propose a new set of citation metrics for evaluating the relative impact of scholarly research in accounting. Our … metrics are based on current practices in bibliometrics and normalize citations by both field (accounting) and year of … publication. We show that our normalized citation metrics dominate other commonly used metrics in accounting when predicting the …

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 …

classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform … of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An … Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers …

international academic accounting association in the period 1966–1983, culminating in the 1984 formation of the International … Association for Accounting Education and Research (IAAER). Relevant correspondence between several academics is now publicly … initially discuss Ray Chambers' and others' desire for, and attempts to promote an international approach to accounting research …

The purpose of this study is to determine the relationship between management accounting practices and strategy … variable and competitive market, the qualitative and quantitative knowledge produced by the accounting system is needed. The … management accounting system can influence managerial decisions, change strategies, and affect the performance of the firm …

It has been shown that protecting and serving the public interest in public accounting is a myth. It has also recently … serve the public interest by providing structure and direction to financial accounting and reporting to facilitate the … (Financial Accounting Foundation, the parent of the FASB), or the FASB to serve the public interest, whether the FASB …

Numerous studies have been conducted over the last 40 years concerning accounting faculty research productivity that … have developed benchmarks for which accounting department administrators can evaluate the research productivity of … accounting faculty. Such benchmarks not only use quantity of publications, but also subjective qualitative measures such as the …

Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many … and critique of public sector accounting articles published in the selected journals from 1992 to 2006. From this, a …/jurisdiction indicated that the majority of research was organisationally based. Finally, when the various functional types of accounting are …

This paper presents rankings of accounting journals disaggregated by topical area (AIS, audit, financial, managerial …