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Year of publication
Subject
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Accounting theory 776 Bilanztheorie 748 Rechnungswesen 422 Accounting 415 Theorie 130 Theory 126 Accounting standards 86 Bilanzierungsgrundsätze 86 USA 82 Buchführung 78 IFRS 75 Jahresabschluss 73 United States 73 Deutschland 70 Financial statement 66 Bilanzpolitik 65 Accounting policy 64 Germany 64 Bookkeeping 62 Bilanzrecht 54 Behavioral Accounting 53 Behavioral accounting 53 Accounting law 48 Bibliometrics 48 Bibliometrie 48 Rechnungslegung 46 Bilanz 45 Bilanzierung 30 Balancing accounts 27 Welt 27 World 27 accounting theory 27 Bilanzanalyse 26 International Financial Reporting Standards 26 Wirtschaftsprüfung 26 Financial statement analysis 25 Financial audit 24 Accounting research 22 Corporate disclosure 20 Unternehmenspublizität 20
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Online availability
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Undetermined 222 Free 85 CC license 5
Type of publication
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Book / Working Paper 465 Article 373 Journal 22
Type of publication (narrower categories)
All
Article in journal 198 Aufsatz in Zeitschrift 198 Lehrbuch 107 Textbook 102 Hochschulschrift 76 Thesis 64 Aufsatz im Buch 50 Book section 50 Graue Literatur 35 Non-commercial literature 35 research-article 32 Glossar enthalten 30 Glossary included 30 Collection of articles of several authors 20 Sammelwerk 20 Arbeitspapier 18 Working Paper 18 Aufsatzsammlung 16 CD-ROM, DVD 12 Dissertation u.a. Prüfungsschriften 12 Bibliografie enthalten 9 Bibliography included 9 conceptual-paper 9 Case study 8 Fallstudie 8 Mehrbändiges Werk 8 Multi-volume publication 8 review 7 review-article 6 Collection of articles written by one author 5 Handbook 5 Handbuch 5 Reprint 5 Sammlung 5 Article 4 Bibliografie 4 Konferenzschrift 4 Accompanied by computer file 3 Elektronischer Datenträger als Beilage 3 Festschrift 3
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Language
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English 649 German 160 Undetermined 41 French 7 Polish 3 Spanish 2 Dutch 1 Russian 1 Swedish 1
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Author
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Karim, Khondkar E. 13 Kieso, Donald E. 11 Weygandt, Jerry J. 11 Arnold, Vicky 10 Edmonds, Thomas P. 10 Anthony, Robert Newton 9 Olds, Philip R. 9 Schroeder, Richard G. 9 Spiceland, J. David 9 Baetge, Jörg 8 Kirsch, Hans-Jürgen 8 Wolk, Harry I. 8 Clark, Myrtle W. 7 Sepe, James F. 7 Warfield, Terry D. 7 Cathey, Jack M. 6 Devine, Carl Thomas 6 Myers, Linda A. 6 Seicht, Gerhard 6 Thiele, Stefan 6 Baker, C. Richard 5 Bernardi, Richard A. 5 Breitner, Leslie Pearlman 5 Chiapello, Eve 5 Dodd, James L. 5 McNair, Frances M. 5 Nelson, Mark W. 5 Pearson, Thomas C. 5 Perera, Hector 5 Schmitt, Donna Bobek 5 Tomassini, Lawrence A. 5 Vollmer, Hendrik 5 Wagenhofer, Alfred 5 Weirich, Thomas R. 5 Zimmerman, Jerold L. 5 Ainsworth, Penne 4 Berndt, Thomas 4 Breton, Gaétan 4 Churyk, Natalie T. 4 Doupnik, Timothy S. 4
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Institution
All
Canadian Academic Accounting Association 4 Springer Fachmedien Wiesbaden 2 Université Paris-Dauphine (Paris IX) 2 Verlag Dr. Kovač 2 Accounting Theory and Practice Conference <2017, Taipeh> 1 American Accounting Association / Committee on Concepts and Standards for External Financial Reports 1 American Accounting Association / Committee to Prepare a Statement of Basic Accounting Theory 1 Arthur Young Foundation 1 Cato Institute 1 Center for Economic Research <Tilburg> 1 City University of Hong Kong / Department of Accountancy 1 Conferencia Académica Permanente de Investigación Contable 1 Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft (ZBW) 1 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 1 Finansovaja Akademija 1 HAL 1 HEC Paris (École des Hautes Études Commerciales) 1 IDW-Verlag 1 Institute of Chartered Accountants in England and Wales 1 Joint Exploratory Committee 1 National Institute of Economic and Social Research 1 Norges handelshøyskole 1 Russell Sage Foundation 1 School of Accounting, Economics and Finance <Geelong> 1 Sci.Finance.Abstract 1 Shaker Verlag 1 Società Italiana di Storia della Ragioneria 1 Svenska Handelshögskolan <Helsinki> 1 USA / Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises 1 University of Jyväskylä, Department of Economics and Management 1 University of Kansas / School of Business 1 University of New England / Department of Accounting and Financial Management 1 Universität Ulm 1 Universität des Saarlandes 1
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Published in...
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Accounting, Auditing & Accountability Journal 48 Advances in accounting behavioral research 27 Journal of accounting & economics 12 Review of accounting studies 12 International journal of critical accounting : IJCA 10 SpringerLink / Bücher 9 Meditari Accountancy Research 8 Abacus : a journal of accounting, finance and business studies 7 Issues in accounting education 6 Jahrbuch für Controlling und Rechnungswesen 6 Social accounting, mega accounting and beyond : a festschrift in honour of M. R. Mathews 6 Studies in accounting research 6 Accounting, Economics, and Law : AEL ; a convivium 5 Advances in Accounting Behavioral Research Ser. 5 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 5 Research on professional responsibility and ethics in accounting 5 Routledge new works in accounting history 5 The Routledge companion to financial accounting theory 5 Accounting forum : advancing the interdisciplinary and global connection of accounting research 4 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 4 Accounting horizons : a quarterly publication of the American Accounting Association 4 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 4 Advances in Accounting Behavioral Research 4 Betriebswirtschaftliche Forschung und Praxis : BFuP 4 CESifo Forum 4 China journal of accounting research : CJAR 4 Critical perspectives on accounting : an international journal for social and organizational accountability 4 International journal of accounting and information management 4 Qualitative Research in Accounting & Management 4 Routledge companions in business, management and accounting 4 The real life guide to accounting research : a behind the scenes view of using qualitative research methods 4 Advances in accounting : a research annual 3 Advances in accounting behavioral research 2012 3 Advances in accounting behavioral research 2014 3 Advances in accounting behavioural research 2013 3 Berichte aus der Betriebswirtschaft 3 Betriebswirtschaftliche Abhandlungen 3 Documents de recherche / ESSEC Centre de Recherche 3 European accounting review 3 Historical developments in the accountancy profession, financial reporting, and accounting theory 3
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Source
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ECONIS (ZBW) 728 Other ZBW resources 56 RePEc 37 USB Cologne (EcoSocSci) 33 EconStor 4 BASE 2
Showing 1 - 50 of 860
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Using accounting theory to develop a theoretical model for credit card rewards programme transactions
Brink, Sophia; Steenkamp, Gretha - In: Journal of applied accounting research 25 (2024) 2, pp. 264-278
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Alternative output, input and income concepts for the production accounts
Diewert, Walter E.; Fox, Kevin J. - In: Journal of productivity analysis : an official journal … 62 (2024) 3, pp. 379-393
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Accounting and the shifting spheres : the economic, the public, the planet
Vollmer, Hendrik - In: Accounting, organizations and society : an … 113 (2024), pp. 1-15
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The contribution of Grigore L. Trancu-Iasi to the evolution of accounting theory, practice and profession in Romania
Rangone, Adalberto; Ionescu-Feleaga, Liliana; Bunea, Mariana - In: Accounting history : journal of the Accounting History … 29 (2024) 2, pp. 265-294
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Predicting Future Cashflows : A Re-examination of Whether Accruals Achieve the Intent of Statement of Financial Accounting Concepts 1
Jaggi, Jacob; Small, R. Christopher; Young, Spencer - 2023
In this study, we investigate why earnings underperform relative to cash flows in explaining future cash flows. Using analytical and empirical analyses of the components of R2 values, we demonstrate an ‘opposing covariances effect’ in which covariances of opposite sign are summed and thus...
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The eternal debate over conservatism and prudence : a historical perspective on the conceptualization of asymmetry in financial accounting theory
Orthaus, Selina; Pelger, Christoph; Kuhner, Christoph - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 41-88
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Presentation Format of Accounting Information – a Systematic Review of Top-Level Accounting Research
Schüßler, Yannick Sam; Tank, Ann K. - 2023
The purpose of this paper is to systematically review and synthesise top-level accounting literature on presentation format of accounting information to reveal patterns and causal relationships, which support the understanding of the role of presentation format within accounting information...
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A critical approach to the evaluation of the quality of accounting research in the Spanish university systand its implications
Argilés Bosch, Josep M.; García Blandón, Josep; … - In: Revista de Contabilidad 26 (2023) 1, pp. 79-96
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The impact of the economy digitalization on the development of the accounting multi-paradigm for the purposes of financial analysis
Kirian, Svіtlana; Radchenko, Oksana - In: Technology audit and production reserves 3 (2022) 4/65, pp. 11-19
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Management accounting and control in higher education institutions : a systematic literature review
Vale, José; Amaral, Joana; Abrantes, Luís; Leal, … - In: Administrative Sciences : open access journal 12 (2022) 1, pp. 1-22
The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a...
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Accounting Theory : A Neglected Topic in Academic Accounting Research
Al-Adeem, Khalid Rasheed - 2022
A careful examination of accounting literature reveals the prospect for developing normative accounting theory that is capable of meeting society’s needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative...
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Advances in accounting behavioral research
Karim, Khondkar E. (ed.) - 2024 - First edition
Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198053
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Advances in accounting behavioral research
Karim, Khondkar E. (ed.) - 2024 - First edition
Focusing on research that examines both individual and organizational behavior relative to accounting, Advances in Accounting Behavioral Research provides an in-depth analysis and exchange of peer-reviewed knowledge across all areas of accounting behavioral research and the development,...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198056
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Rethinking the academic accounting research model
Dawkins, Mark C. - In: Financial reporting : journal of financial communication (2024) 1, pp. 5-22
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Dead reckoning : charting a new (metaphorical) course for accounting
Hutchinson, Robert; Amador, Carlos M. - In: Accounting research journal 37 (2024) 3, pp. 350-364
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ACCOUNTABILITY RESEARCH : ethnographic methods in organisation and accounting
Letiche, Hugo K. (ed.) - 2024
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Accounting for emergency, emergency for accounting : a bibliometric review
D'Andreamatteo, Antonio; Mattioli, Martina; Sargiacomo, … - In: Handbook of accounting in society, (pp. 123-139). 2024
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The Review of Accounting Studies at age 25 : a retrospective using bibliometric analysis
Baker, H. Kent; Kumar, Satish; Pandey, Nitesh; … - In: Review of accounting studies 29 (2024) 2, pp. 1997-2029
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Encountering accounting in society
Vollmer, Hendrik; Bigoni, Michele; Brackley, James; … - In: Handbook of accounting in society, (pp. 446-458). 2024
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Accounting for inflation : the dog that didn't bark
Ball, Ray - In: Abacus : a journal of accounting, finance and business … 60 (2024) 1, pp. 1-12
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Family firms, client importance, and auditor reporting behavior : evidence from China
Rahman, Md Jahidur; Zhu, Hongtao; Jiang, Xinyi - In: Meditari accountancy research 32 (2024) 2, pp. 543-578
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Accounting for crises : a Marxist history of American accounting theory, c.1929-2007
Bryer, Rob - 2024
"Historians have not convincingly explained modern capitalism's two major economic crises, the Great Depression of the 1930s, and the Global Financial Crisis (GFC) of 2008-2009. Accounting for Crises offers a new explanation, why both began and were more severe in the USA ("America"), based on...
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Accounting theory, ethnography, and the silence of the social
Vollmer, Hendrik - In: Qualitative research in accounting & management 21 (2024) 3, pp. 255-260
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How do accounts pass? : a discussion of Vollmer's "Accounting for tacit coordination"
Palermo, Tommaso - In: Qualitative research in accounting & management 21 (2024) 3, pp. 278-287
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Accounting for the "causes" of the revenues and expenditures of the State : the first budget law of the Kingdom of Italy
Columbano, Claudio; Grandis, Fabio Giulio - In: Accounting history review 34 (2024) 3, pp. 189-212
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Properly Identified Imaginary Needs, An Inaccurately Proposed Methodology: The Case of Rochester School of Accountancy's Positive Accounting Methodology
Al-Adeem, Khalid - In: Journal of Accounting and Management Information … 20 (2021) 4, pp. 607-645
Research Question - Whether accounting research has been in a better status after the domination of Rochester School of Accountancy's Positive Accounting Methodology. Motivation - This study revisits the debate of the validity of Rochester school of accountancy's positive methodology. Rochester...
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Using Python for Text Analysis in Accounting Research
Anand, Vic; Bochkay, Khrystyna; Chychyla, Roman; Leone, … - 2021
The prominence of textual data in accounting research has increased dramatically. To assist researchers in understanding and using textual data, this monograph defines and describes common measures of textual data and then demonstrates the collection and processing of textual data using the...
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Conceptual formation and explanation in IFRS-based financial accounting research
Kainth, Akarsh; Mustafa, Ghulam - In: Cogent business & management 8 (2021) 1, pp. 1-13
This article provides a comprehensive review of the conceptual formation and explanation within International Financial Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 January 2005 resulted in an increase in the...
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A literature review on blockchain in accounting research
Bellucci, Marco; Cesa Bianchi, Damiano; Manetti, Giacomo - 2021
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
Canadian Academic Accounting Association - Toronto : CAAA; anfangs: Alberta : CAAA - 1.1984/1985-Volume 40, Number 4 (Winter 2023)
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Spatial variability and temporal patterns of internal price of carbon : a transitional management perspective
Chen, Huifa; Shan, Yuan George; Tang, Qingliang; Zhang, … - In: Meditari accountancy research 31 (2023) 3, pp. 729-761
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Fundamental managerial accounting concepts
Edmonds, Thomas P.; Edmonds, Christopher T.; Edmonds, … - 2023 - Tenth edition
"Our goal in writing this text is to teach students managerial accounting concepts that will improve their ability to make sound business decisions. All chapters are written in a narrative style with content focused on decision-making scenarios. This makes the text easy to read and interesting...
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Exploring the measurement dilemma in public sector financial reporting
Caruana, Josette; Bisogno, Marco; Sicilia, Mariafrancesca - In: Measurement in public sector financial reporting : …, (pp. 3-16). 2023
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The legitimacy predicament of current-day accounting theory
Buys, Pieter - In: Business research : an illustrative guide to practical …, (pp. 251-265). 2023
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Financial accounting theory and analysis : text and cases
Schroeder, Richard G.; Clark, Myrtle W.; Cathey, Jack M. - 2023 - Fourteenth edition
"Accounting education has experienced many dramatic changes over the life of this accounting theory text. The publication of the fourteenth edition represents over forty years in its evolution. At its inception, much of what was then considered theory was, in reality, rote memorization of rules....
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Creating accountability through HR analytics : an audit society perspective
Loscher, Georg Josef; Bader, Verena - In: Human resource management review 33 (2023) 4, pp. 1-11
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Forensic Accounting Theory
Ozili, Peterson K - 2020
This article presents a forensic accounting theory. Forensic accounting theory is an explanation of why and how the choice of methods and techniques used to detect creative accounting or fraudulent manipulations in financial reporting, and the outcome of using such methods or techniques, depends...
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A Literature Review : Positive Accounting Theory (PAT)
Wiratama, Richard - 2020
This paper reviews the positive accounting theory. The article also discusses development in accounting theory and research. The philosophical objective of positive accounting theory is to explain and predict current accounting practice. Positive accounting theory seeks to understand why...
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Accountability
Psygkas, Athanasios - 2020
Key debates in administrative law often play out within the contours of “accountability” to such an extent that accountability has been described as administrative law's “central obsession” (Metzger 2015, 130). The salience of accountability is particularly high in comparative...
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El Serafy's template for nonrenewable-resource accounting
Cairns, Robert D. - In: L' Actualité économique : revue d'analyse économique 95 (2019) 2/3, pp. 161-173
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Is a reported goodwill impairment loss really a goodwill impairment loss? : a financial reporting case on evaluating the efficacy of authoritative guidance
McNellis, Casey J.; Teets, Walter R. - In: Issues in accounting education 34 (2019) 3, pp. 59-69
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Creating the "big mess" : a Marxist history of American accounting theory, c.1900-1929
Bryer, Rob - 2022
American accounting theory -- British accounting and Marx's theory of capitalism -- Irving Fisher's theory of accounting -- Accounting theory and the profession -- Charles Ezra Sprague -- Henry Rand Hatfield -- William Andrew Paton Jr. -- John Bennet Canning -- The "big mess."
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HGB und IFRS für KMU aus einer system-, prinzipien- und zweckorientierten Perspektive : welches der beiden Rechnungslegungssysteme ist die bessere Rechnungslegungsgrundlage für Deutschland?
Luckas, Nico - 2022
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Fundamental financial accounting concepts
Edmonds, Thomas P.; Edmonds, Christopher T.; Edmonds, … - 2022 - Eleventh edition
"Technology has changed accounting practice. Gone are the days where accountants used pens, paper, and calculators to maintain records and prepare statements. Indeed, most companies use computer software that simplifies data entry, recordkeeping, and statement preparation. Today's accountants...
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Financial accounting theory : an accounting quality approach
Runesson, Emmeli; Samani, Niuosha; Marton, Jan - 2022 - 2nd edition
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Advances in accounting behavioral research
Karim, Khondkar E. (ed.) - 2022 - First edition
Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications. From the dark triad, ethical fading, and ethicality of behavior to the effects of...
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A Research Note of Potential Scientific Management Accounting Research Area in CEECs
Zyznarska-Dworczak, Beata - In: Journal of Accounting and Management Information … 17 (2018) 2, pp. 252-265
The paper is a commentary on the future of management accounting in Central and Eastern European countries, portrayed in the manuscript in the Journal Sustainability in its Special Issue titled "Corporate Social Responsibility (CSR) in Developing Countries: Current Trends and Development". The...
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Analysts’ GAAP Earnings Forecasts and Their Implications for Accounting Research
Bradshaw, Mark - 2018
We examine analysts' GAAP earnings forecasts and illustrate their usefulness in two prominent research settings. First, we find that the availability of GAAP forecasts has increased dramatically since 2003, and they are now available for most I/B/E/S-covered firms. Next, we utilize GAAP...
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Accounting & auditing research : tools & strategies
Weirich, Thomas R.; Pearson, Thomas C.; Churyk, Natalie T. - 2021 - Tenth edition
"Today's accounting professionals, like other professionals, are witnessing a major transformation due to changes in the law, services, and technologies, and an ever-increasing number of professional standards. In the altered accounting and auditing landscape brought about by these dramatic...
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"The general principles of the science of accounts"
Sprague, Charles Ezra - 2021
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