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accounting research and to assess the impact of the work of French social theorists on the accounting research domain. Design …/methodology/approach – The paper presents a citation analysis of articles appearing in selected English language accounting research journals for … included. The accounting research journals chosen for analysis included the top four journals listed in many league tables for …
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personal rather than organizational, it does not offer “findings” about the way in which accounting is practised, but rather … research has been undertaken within the discipline of accounting, little or no attention has been paid to the way in which that …
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division. We show that an accounting performance measure has a limited informational role for delegation in the sense that a …
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Recently, the call for external auditor reports on client internal control structures has come from many fronts (i.e., Public Oversight Board, GAO, FDIC, etc.). The parties calling for these auditor reports typically assert that these auditor reports will serve to reduce management fraud. Before...
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We apply these results to the issues of management accounting. First, through numerical examples, we provide the …
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