make social science more valid. I argue that the management accounting research ahould be aware of that debate, but that …

Worker participation has be investigated by management and accounting researchers for mny years but there is …

This article puts forward an explanatory model for the probability of a business having internal or external accounting … influence of differentials in skills and costs on the probability of accounting being external or internal. It shows that a …-or-buy decision depends on contextual factors such as the size of the business, training systems and accounting referential. …

We consider accounting from an evolutionary perspective. Accounting encompasses the creation of transactional records …, the summarization of records in t-accounts, and the preparation of audited financial statements. Accounting's history … accounting history in three ways: providing useful thoughts experiments valuable to researchers interested in the development of …

", existing prior to the accounting for them, then philosophically it makes no sense to accuse the accountant of violating the … relies on such ungrounded accounting reports …

(AICPA), Forensic accounting services..."generally involve the application of specialized knowledge and investigative skills … for use by a court of law. Forensic accounting services include dispute resolution, litigation support, bankruptcy support …

Accounting research productivity has acquired mythic characteristics. What constitutes productivity in accounting … research, in particular financial accounting research, has for decades not been measured by the amount of work that is required … various ways productivity in financial accounting research is benchmarked and how the meaning of accounting research …

The impact of accounting research has been the subject of several studies over the past 30 years. Impact factors using … citation analysis is the major method of evaluating the impact of accounting research and ranking accounting journals. Studies … of the impact of accounting research using citation analysis have been conducted on faculty, doctoral students, and …

This study analyzes the level of earnings management in Latin America after the adoption of the International Financial … Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in … of IFRS earnings management regarding the first and main Latin American countries applying IFRS (Brazil and Chile), when …

The thesis is an exploratory study of the gap between accounting research and financial reporting practices. The … fundamental issue is that comprehensive accounting theories (CATs) have been largely disregarded in the formation of financial … reporting practices. To understand why this should be so, the thesis studies continuously contemporary accounting (COCOA), the …