Characterizing Accounting Research

2010 ◽  
Vol 24 (4) ◽  
pp. 635-670 ◽  
Author(s):  
Derek K. Oler ◽  
Mitchell J. Oler ◽  
Christopher J. Skousen
Keyword(s):  
Academic Discipline ◽  
Financial Information ◽  
Financial Accounting ◽  
Accounting Research ◽  
Current State ◽  
Growing Body ◽  
Positive Perspective ◽  
Normative Perspective ◽  
Over Time

SYNOPSIS: In response to concerns over the viability of the academic discipline of accounting, we investigate trends in accounting research by examining papers published in six top accounting journals from 1960 to 2007. We use citations made by accounting papers as a proxy for their antecedent ideas and examine trends in citations, topics, and methodologies, in aggregate and by journal. Our results suggest that the growing body of accounting research draws increasingly from both finance and economics. Financial accounting topics and archival methodologies are becoming more dominant over time relative to other topics and methodologies, although these trends vary by journal. Though most concerns we discuss are recent, we find that the situation today is the result of trends set in motion decades ago with an explicit decision by influential researchers to move the discipline from a normative perspective to a positive perspective. Given its current state, accounting research may be broadly characterized as research into the effect of economic events on the process of summarizing, analyzing, verifying, and reporting standardized financial information, and on the effects of reported information on economic events.

Goodwill accounting as a missing link between financial and management accounting: literature review and research agenda

2011 ◽  
pp. 17-39
Author(s):  
Alberto Quagli
Keyword(s):  
Financial Reporting ◽  
Value Relevance ◽  
Management Accounting ◽  
Financial Accounting ◽  
Accounting Research ◽  
Current State ◽  
External Reporting ◽  
Accounting Rules ◽  
Reporting Environment ◽  
Administrative Tasks

The main objective of this paper is to deal with the relationship between financial and management accounting concerning goodwill accounting. In this research I referred to the existing literature on goodwill accounting, impairment losses, and impairment testing, considering both the amortization and the impairment era in order to understand how interrelationships between financial and management accounting based on goodwill accounting were investigated theoretically. The results of the review still show a lack of dialogue in the accounting research. Even though the scant empirical evidence of operating practice within the companies demonstrate a natural linkage during the impairment era, internal and external reporting are still considered as two separate domains. This result, more logical in the amortization era, denotes by now a relevant gap in accounting research and it is time to pose some relevant research questions to open up an interdisciplinary (internal and external reporting) view. It is possible that the development of this new strand of research helps to advance our knowledge of business on many fronts. I refer to the advancement necessary to explain the mixed results of financial accounting studies such as the controversial value relevance of write-offs or the reason for opportunistic behavior in goodwill accounting, to interpret how financial accounting rules influence management accounting and, in the opposite sense, how management accounting represents a relevant factor in determining the financial reporting environment. A less myopic view, more open to a comparison between management and financial accounting, will also help standard setters , to understand if their rules require the disclosure of already adopted internal practices, if they favor company managerial growth, or if they add new and too sophisticated administrative tasks, too far from the current state of managerial thinking.

scholarly journals Emerging diversity in management accounting research

2017 ◽  
Vol 13 (1) ◽  
pp. 131-160
Author(s):  
Lili-Anne Kihn ◽  
Salme Näsi
Keyword(s):  
Management Accounting ◽  
Academic Discipline ◽  
Strategic Choices ◽  
Content Type ◽  
Academic Field ◽  
Accounting Research ◽  
Theoretical Approaches ◽  
Wide Range ◽  
Doctoral Dissertations ◽  
Over Time

Purpose Several scholars have recently highlighted the narrowness of accounting research regarding it as a threat to scholarly developments in the field. The aim of this study was to chart progress in management accounting research using a sample of doctoral dissertations published in Finland. In particular, the study examines the range and diversity of research strategic choices in Finnish dissertations over time, including the topics and methodological and theoretical approaches chosen. The authors also briefly compare findings over time and with other progress studies. Design/methodology/approach A longitudinal historical investigation was selected. All of the 80 management accounting doctoral dissertations published in Finnish business schools and departments during 1945-2015 were analysed. Findings The findings reveal that an expansion of doctoral education has led to an increasing diversity of research strategic choices in Finland. Different issues have been of interest at different times; so, it has been possible to cover a wide range of cost, management accounting and other topics and to use different methodological and theoretical approaches over time. Consequently, management accounting has become a rich and multifaceted field of scientific research. Research limitations/implications While this analysis is limited to doctoral research in Finland, the results should be relevant in advancing the understanding of the development of management accounting research. Practical implications Overall, the findings support the view that there have been, and continue to be, many ways to conduct innovative research in the field of management accounting. Social implications Dissertation research in this field has been extensive and vital enough to educate new generations of academics, guarantee continuity of the subject as an academic discipline and make management accounting a significant academic field of research. Originality/value The paper contributes to current research on management accounting change by an analysis of a sample of doctoral dissertations.

Selected Issues in Didactics of Technical Subjects: Didactic Approaches to Defining and Structuring Technical Subjects As a Scientific and Academic Discipline

2014 ◽  
Vol 4 (1) ◽  
pp. 23-44
Author(s):  
Pavel Pecina ◽  
Ivo Svoboda
Keyword(s):  
Teacher Training ◽  
Critical Analysis ◽  
Technical Education ◽  
Academic Discipline ◽  
Survey Study ◽  
Vocational Schools ◽  
Present Survey ◽  
Current State

The present survey study aims to present the results of the authors’ work and own research in the area of ​​defining and structuring didactic of technical courses with a focus on secondary technical education. The overall objective is to contribute to the issue of didactics of technical courses in the area. After defining the problem we will deal with the current state of the problem, the wider context of the issue and the concept of didactics of technical courses while implying of our own conclusions and opinions. The result can serve to specialized didacticians of technical and science subjects in this area as inspiration for their work. However, it can also serve to specialized didacticians of other subjects as well as to students of teacher training for vocational and practical subjects in secondary vocational schools. A critical analysis of resources and studies in this area has brought us to our own conclusions in the area of defining this specialized didactics, and we present them in the study.

scholarly journals The Trending Academic Library Job Market: An Analysis of Library Position Announcements from 2011 with Comparisons to 1996 and 1988

2015 ◽  
Vol 76 (6) ◽  
pp. 716-739 ◽  
Author(s):  
Therese F. Triumph ◽  
Penny M. Beile
Keyword(s):  
Work Experience ◽  
Academic Library ◽  
The United States ◽  
Primary Objective ◽  
Job Market ◽  
Current State ◽  
Emerging Trends ◽  
Job Advertisements ◽  
Salary Information ◽  
Over Time

The primary objective of the study was to describe the number, types and titles, requested qualifications and skills, salary information, and locations of positions advertised in 2011 on the ALA JobLIST and ARL Job Announcements websites and in the print version of the Chronicle of Higher Education for purposes of determining the current state of the academic library job market in the United States. To investigate changes in the academic library job market and identify emerging trends over a 23-year period, results also were compared to studies that analyzed position announcements from 1996 and 1988. Content analysis of 957 unique academic library job advertisements revealed relative stasis in the market regarding the number of positions advertised, presence of administrative duties, geographic distribution of positions, and, to some extent, educational requirements. However, other comparisons were more dynamic. Specifically, there has been a decline in foreign language skills and prior work experience requirements over time while computer skills are increasingly sought. Perhaps most striking is the proliferation of new position titles that have emerged over time, which serves as an indication that library positions are becoming increasingly specialized.

scholarly journals Determination of the Value of Intangible Assets in the Companies of Lithuania

2017 ◽  
Vol 14 (2) ◽  
pp. 55-68 ◽  
Author(s):  
Rita Bužinskienė
Keyword(s):  
Financial Management ◽  
Intangible Assets ◽  
Fair Value ◽  
Financial Information ◽  
Financial Accounting ◽  
True Value ◽  
A Value ◽  
The Impact

AbstractIn accordance with generally accepted accounting standards, most intangibles are not accounted for and not reflected in the traditional financial accounting. For this reason, most companies account intangible assets (IAs) as expenses. In the research, 57 sub-elements of IAs were applied, which are grouped into eight main elements of IAs. The classification of IAs consists in two parts of assets: accounting and non-accounting. This classification can be successfully applied in different branches of enterprises, to expand and supplement the theoretical and practical concepts of the company's financial management. The article proposes to evaluate not only the value of financial information for IAs (accounted) but also the value of non-financial information for IAs (non-accounted), thus revealing the true value of IAs that is available to the companies of Lithuania. It names a value of general IAs. The results of the research confirmed the IA valuation methodology, which allows companies to calculate the fair value of an IA. The obtained extended IAs valuation information may be valuable to both the owners of the company and investors, as this value plays an important practical role in assessing the impact of IAs on the market value of companies.

Sign in / Sign up

Export Citation Format

Share Document