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IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]
PLoS OneYu J, Abdullah M, Md Nor H.
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Material stock and environmental burdens of coastal bridge infrastructure in China: A bottom-up life cycle perspective. [PDF]
PLoS OneNing H +5 more
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This book discusses (auto- )ethnographies of accountability, undertaken (in close collaboration) by a multinational group of accounting and organization theory researchers over a period of three years. The key assumption underlying the book is that accountability is inherently an identity- creating process where the study of account- making has to be ...
Letiche, Hugo +3 more
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Letiche, Hugo +3 more
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2016
The purpose of this study is to determine the place and importance of accounting education research in accounting. For this purpose, articles published in MODAV, MUFAD, BAKIŞ and JATS were examined. The research was conducted through the articles published in journals included in the analysis between the years 2009 – 2015. In this research bibliometric
KIYMETLİ ŞEN, İlker +2 more
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The purpose of this study is to determine the place and importance of accounting education research in accounting. For this purpose, articles published in MODAV, MUFAD, BAKIŞ and JATS were examined. The research was conducted through the articles published in journals included in the analysis between the years 2009 – 2015. In this research bibliometric
KIYMETLİ ŞEN, İlker +2 more
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The Accounting Review, 2007
Ithink that there is a growing sense of unease about the state and direction of accounting research. Although articulated in a variety of different ways in a number of different contexts, there nevertheless is a view that accounting research has become insufficiently innovative and increasingly detached from the practice of the craft.
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Ithink that there is a growing sense of unease about the state and direction of accounting research. Although articulated in a variety of different ways in a number of different contexts, there nevertheless is a view that accounting research has become insufficiently innovative and increasingly detached from the practice of the craft.
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Characterizing Accounting Research
Accounting Horizons, 2009SYNOPSIS: In response to concerns over the viability of the academic discipline of accounting, we investigate trends in accounting research by examining papers published in six top accounting journals from 1960 to 2007. We use citations made by accounting papers as a proxy for their antecedent ideas and examine trends in citations, topics, and ...
Derek Oler +2 more
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Contemporary Accounting Research, 1985
Abstract. This paper offers some impressions of current research in accounting. Three themes are identified: Movement toward imbedding accounting thought in (1) a setting that accommodates substitutes for the accounting product, (2) a dynamic view of the environment in which the accounting product is used, and (3) a model of human cognition that ...
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Abstract. This paper offers some impressions of current research in accounting. Three themes are identified: Movement toward imbedding accounting thought in (1) a setting that accommodates substitutes for the accounting product, (2) a dynamic view of the environment in which the accounting product is used, and (3) a model of human cognition that ...
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Taxation Research as Accounting Research
2004Abstract Accounting involves processes of calculating, valuing, reporting, and evaluating financial transactions, performance, and events. Accounting processes involve techniques, apply principles, and attract theories of improvement and explanation.
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