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Critique of Accounting: Examination of the Foundations and Normative Structure of an Applied Discipline. Praeger Pub Text, 1995. Mattessich, Richard. The Beginnings of Accounting and Accounting Thought: Accounting Practice in the Middle East (8000 BC to 2000 BC) and Accounting Thought in India (300 BC and the Middle Ages). Taylor & Francis, 2000.
Additionally, articles in leading accounting journals influence subsequent research, and are often used in training accounting PhD students. [5] Various methods have been used to determine the leading accounting journals, including surveys of faculty members, and methods based on the number of times the journals' articles were cited. [4]
Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
[5] The method of handling stock transaction in the 1980 Issues Paper, Accounting in Consolidation for Issuances of a Subsidiary Stock, was also accepted in 1983 by the SEC as acceptable practice. [6] The 1986 Issues Paper, Accounting for Options, provided the "first definitive professional opinion on how to account for options. [7]
Accounting Research Bulletins were documents issued by the US Committee on Accounting Procedure between 1938 and 1959 on various accounting problems. They were discontinued with the dissolution of the Committee in 1959 under a recommendation from the Special Committee on Research Program. [ 1 ]
Research synthesis or evidence synthesis is the process of combining the results of multiple primary research studies aimed at testing the same conceptual hypothesis. It may be applied to either quantitative [1] or qualitative research. [2] Its general goals are to make the findings from multiple different studies more generalizable and ...
The Journal of Accounting Research (JAR) is a leading peer-reviewed academic journal associated with the University of Chicago.It was established in 1963 and is published by Wiley-Blackwell on behalf of the Chookaszian Accounting Research Center (Formerly the Institute of Professional Accounting) at the University of Chicago Booth School of Business.
[2] [3] Its official journal is Research Synthesis Methods, which has been published by Wiley since 2010. [4] [5] It holds annual meetings every summer for members (and occasionally nonmembers) to present their research. [2] The president for the 2023–2024 term is Terri Pigott, and the president-elect is Ian Shrier. [6]