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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.
British Accounting Review: 0890-8389: 0.986 Elsevier [27] Nathan Lael Joseph, Aston University Alan Lowe, Aston University [27] Behavioral Research in Accounting: 1558-8009: 0.457 American Accounting Association [28] Steven Salterio, Queen's University [28] Contemporary Accounting Research: 0823-9150: 2.604 Canadian Academic Accounting ...
The following list of AICPA Issues Papers have been compiled using the holdings of the University of Mississippi Libraries and the 2008 Technical Practice Aids section entitled "Issues papers of the Accounting Standards Division." Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or ...
A scholar's discipline is commonly defined by the university faculties and learned societies to which they belong and the academic journals in which they publish research. Disciplines vary between well-established ones in almost all universities with well-defined rosters of journals and conferences and nascent ones supported by only a few ...
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 ...
Many of the structural variations proposed are broadly similar, and a research paper published in 2004 [7] attempted to identify a pattern in these alternatives – noting three distinct types of variation. The variations appeared to be part of an evolution of the balanced scorecard concept, and so the paper refers to these distinct types as ...
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 ...
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.