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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.
Publishing research in a top journal is generally seen as a significant achievement that demonstrates that the research was recognized by the authors' peers as having significant impact. [2] Additionally, articles in leading accounting journals influence subsequent research, and are often used in training accounting PhD students.
[1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...
Contains an abstracts database and an electronic paper collection, arranged by discipline. Free Social Science Electronic Publishing, Inc. [145] Sparrho: Multidisciplinary: Sparrho is a personalised platform that allows users to discover, curate and share over 60 million scientific research articles and patents from 45k+ journals and preprint ...
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.
The Accounting Review is a bimonthly peer-reviewed academic journal published by the American Accounting Association (AAA) that covers accounting with a scope encompassing any accounting-related subject and any research methodology. The Accounting Review is one of the oldest accounting journals, and recent studies considered it to be one of the ...
Cash-basis accounting - Cash-basis versus accrual-basis accounting - Cash flow statement - Certified General Accountant - Certified Management Accountants - Certified Public Accountant - Chartered accountant - Chart of accounts - Common stock - Comprehensive income - Construction accounting - Convention of conservatism - Convention of disclosure - Cost accounting - Cost of capital - Cost of ...
For example, Tinker's book, Paper Prophets, [1] developed a political economy approach to accounting, [2] while the book by Cooper and Hopper, Debating Coal Closures, [3] discussed how accounting functions as an ammunition machine within the public sphere. These books, as well as a series of academic articles around the same time, illustrated ...