Accounting research papers

New research on general accounting from Harvard Business School faculty on This paper seeks to understand and provide evidence on the characteristics of.
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The Editor normally assigns two reviewers, who provide review reports and recommendations. The EIC reviews all decisions to accept papers for publication. Authors are jointly responsible for adhering to the highest standards of academic integrity in the conduct, writing and presentation of their research.

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Visit the CAR Conference page. JavaScript Disabled. A discussion of the journals that publish accounting related articles and the types of articles they publish would be very useful to students, practicing accountants, and academic accountants as well. Cabell, D. English and T. Cabell's Directory of Publishing opportunities in Accounting.

See Cabell's Directories Home. Several people could get involved with this paper, similar to the idea above, and perhaps it could include several papers - Part I, II, III etc. This is a readings for graduates paper, but it might be better to call it "Broaden your perspective on accounting literature", or "Learn more to earn more", or "Learn from the past to save the future". In other words, even though it would be good for the reader, it might still need some marketing hype and spin. Also, different versions of this paper might be written for different audiences to get more mileage out of the effort.

There has always been a lot of criticism of accounting and accountants, but my perception is that many academic accountants appear to have an allegiance to the accounting profession rather than to the university and to an open neutral scholarly view of accounting that prevents them from recognizing it, and or talking about it in class.

I believe that many academic accountants are either unaware of, or ignore, the conflict between GAAP accounting and management's needs, e. Public accounting firms are generous with donations to Schools of Accounting, lobbyist to insure that the public accounting profession is well represented in the accounting curriculum. So I believe there is a "See no evil, hear no evil, speak no evil" or "Don't bite the hand that feeds you" attitude towards the public accounting profession.

This is a controversial issue, but more importantly, it is a researchable issue. One or more surveys could be conducted related to how academic accountants react to criticism of accounting compared to practicing public accountants and accountants in industry and government.

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Various hypotheses could be developed and tested. For example, Hypothesis 1: Academic accountants have the same attitude as public accountants, along with various hypotheses based on combinations of the three or four groups. A related question is where should a professional person's allegiance be? Perhaps that's a different paper.

Accounting term paper - Buy Essay Papers Online.

Young, J. The absence of dissent. Accounting and the Public Interest 9 : Moore, L. Economic "reality" and the myth of the bottom line.

Accounting Horizons September : Where is AIS in terms of the conflict mentioned above, i. Do AIS textbook presentations address this issue? Is this issue in the AIS literature at all? Where are we in terms of theory and practice? Where should we be? My perception is that most AIS textbooks are mainly about financial accounting systems.

I am out of my element here, but I think there's a paper in there somewhere. In Zimmerman criticized empirical managerial accounting research in the following paper. Zimmerman, J. Conjectures regarding empirical managerial accounting research. Journal of Accounting and Economics 32 : There were a lot of reactions to this paper and we summarized some of those papers in the management accounting Ph. Links to those summaries are below the Zimmerman summary. Although I am out of my element again, my idea is for the AIS researchers to see if Zimmerman's criticisms of management accounting research don't also apply to AIS research.

A paper like the following might provide a starting point: Amer, T. Bailey Jr. A review of the computer information systems research related to accounting and auditing. Journal of Information Systems Fall : I don't know where this idea might lead, but it popped into my brain in the middle of the night. In a couple of papers and a book see below Kaplan and Cooper talk about four stages of cost systems.

Stage four is an integrated system. Where is AIS in this evolution? Are we there yet?

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Are enterprise systems the answer? How about XBRL? Are the management accounting folks and AIS folks working together on this? Here again I am out of the loop and out of my element, but I think there might be a potential article here. Kaplan, R. The four stage model of cost systems design.

Management Accounting February : Harvard Business School Press.


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Dechow, N. Enterprise resource planning systems, management control and the quest for integration.