Download or read book The Impact of Accounting Research on Practice and Disclosure written by A. Rashad Abdel-Khalik and published by Durham, N.C. : Duke University Press. This book was released on 1978 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Papers from a symposium held at Duke University, Durham, N.C., on December 3 and 4, 1975.
Download or read book Impact of Accounting Research on Practice and Disclosure a Symposium written by A. Rashad Abdel-Khalik and published by . This book was released on 1978 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Accounting Research on Policy and Practice written by John W. Buckley and published by . This book was released on 1981 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Research Practice Gap on Accounting in the Public Services written by Laurence Ferry and published by Springer. This book was released on 2018-11-11 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book considers how the practical and public policy relevance of research might be increased, and academics and practitioners can better engage to define research agendas and deliver findings relevant to accounting and accountability in the public services. To do so, an international comparative analysis of the research-practice gap in public sector accounting has been undertaken. This involved academic perspectives from over twenty countries, and practitioner perspectives from leading international professional accounting bodies actively involved in the public services arena. It was found that research is valued for informing practice, but engaging at a high level of policy engagement has been primarily by a small group of experienced researchers. For other researchers the impact accomplished may not always be valued highly in the academic community relative to other, more scholarly, activities. The book therefore looks at how engagement and impact between academics and practitioners can be increased.
Download or read book The impact of accounting research on policy and practice written by John W. Buckley and published by . This book was released on 1981 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Two Hundred Years of Accounting Research written by Richard Mattessich and published by Routledge. This book was released on 2007-11-15 with total page 640 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scand
Download or read book Studies in Accounting and Finance written by Arun Kumar Basu and published by Pearson Education India. This book was released on 2013-08 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting Disclosure and Real Effects written by Chandra Kanodia and published by Now Publishers Inc. This book was released on 2007 with total page 105 pages. Available in PDF, EPUB and Kindle. Book excerpt: Kanodia presents a new approach to the study of accounting measurement that argues that how firms' economic transactions, earnings, and capital flows are measured and reported to the capital markets has substantial effects on the firms' real decisions and on the allocation of resources.
Download or read book The Impact of Accounting Research on Policy and Practice written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of the SEC s Accounting Disclosure Requirements written by George J. Benston and published by . This book was released on 1968 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Societal Relevance of Management Accounting written by Sven Modell and published by Routledge. This book was released on 2017-10-02 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explores the relevance of management accounting research and practice for a range of broader, societal phenomena related to corporate governance and regulation, the creation and maintenance of markets and their concomitant social and political implications. It also explores the theoretical and methodological implications of pursuing a research agenda exploring such phenomena in greater detail. Containing a number of theoretical, methodological and empirical contributions by leading management accounting scholars, The Societal Relevance of Management Accounting seeks to advance novel research approaches that go beyond the traditional intra-organisational focus that has long dominated management accounting research. As such, it seeks to enhance the relevance of management accounting research for a broader range of stakeholders and interest groups in and around individual organisations. This book was originally published as a special issue of Accounting and Business Research.
Download or read book Papers Presented at the Accounting Research Convocation written by and published by . This book was released on 1981 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Regulation written by Roberto Di Pietra and published by Springer Science & Business Media. This book was released on 2013-11-05 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Download or read book Studies in Accounting Research written by and published by . This book was released on 1985 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Reflections on the State of Accounting Research and the Regulation of Accounting written by Michael C. Jensen and published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: I have two separate but related topics to cover today. The first is a critical appraisal of the state of accounting research, and the second is an analysis of current trends in the regulation of accounting practices and where they are leading us. Research in accounting has been (with one or two notable exceptions) unscientific. Why? Because the focus of this research has been overwhelmingly normative and definitional. As a result, the field has produced remarkably little theory or evidence bearing on positive issues. I am not claiming that accounting lacks theories. Quite the contrary; accountants promulgate theories (Edwards and Bell [1961], Sprouse and Moonitz [1962], Chambers [1966], ASOBAT [1966], Ijiri [1967], Sterling [1970]), as rapidly as the SEC increases disclosure requirements. But in accounting the term theory has come to mean normative proposition. I do not intend my emphasis here on positive analysis to imply that normative issues regarding what should be are unimportant. Neither academics nor professionals, however, will make significant progress in obtaining answers to the normative questions they continue to ask until they make a more serious attempt to develop a body of positive theory. It is in this sense that I believe much of what is classified as accounting research is useless. The dearth of positive theory explains the almost complete lack of impact of normative accounting research on professional practice. Furthermore, the belief held by many professionals that the new Professional Schools of Accounting will somehow improve accounting research, itself implies a disappointment with the payoffs from past accounting research. This failure has not been quite as dramatic in the managerial accounting area where issues such as capital budgeting and transfer pricing have received considerable attention.
Download or read book Accountancy and the Changing Landscape of Integrated Reporting written by Dragu, Ioana and published by IGI Global. This book was released on 2017-12-31 with total page 310 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the banking industry, inaccurate record keeping can generate negative consequences. By developing solutions to address such issues, financial reporting initiatives can be optimized. Accountancy and the Changing Landscape of Integrated Reporting is a pivotal reference source for the latest research findings on the development of a framework for integrated reporting within the accountancy profession. Featuring extensive coverage on relevant areas such as corporate social responsibility, financial performance, and corporate reporting, this publication is an ideal resource for academics, researchers, graduate-level students, and professionals across the fields of management, economics, and finance.
Download or read book The Real Impact Factor and the Gap Between Accounting Research and Practice written by Alberto Quagli and published by . This book was released on 2015 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper explores the gap between research and practice in the accounting field with two primary objectives. First, it provides a review of the main results obtained by the impressive literature existing on the topic in order to get a comprehensive picture of this phenomenon, considering the different perspectives and research methods used so far. This is aimed not only at summarizing results, but also at outlining a logical framework that could be useful both for our analysis and for future studies on the topic. Starting from that framework, our second objective is to carry out an empirical analysis looking at scholars' motivations and incentives - rather neglected by prior literature - with a particular focus on their relationships with standard setters and professional associations.Evidence from our survey (with 447 questionnaires completed by EAA members) suggests that there is a hierarchy of objectives informing scholars' motivations and that the first one is to publish on highly ranked journals. In such a context, the positive attitude of academics towards practice can be sometimes in conflict with scholars' expectation about effort, individual result and peers' consideration. In other terms, our study supports the idea that there is a gap between research and practice, together with a risk of an increasingly closed community of scientists. Our results seems to be in line with studies stating that the reasons for this gap essentially lie in the current evaluation logic driving scholars' incentives. Additionally, evidence on scholars' incentives might be helpful in finding new solutions to bridge the gap and supporting future research with the same objective.
