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Accounting And The Public Interest
''Accounting and the Public Interest'' is a refereed academic journal An academic journal or scholarly journal is a periodical publication in which scholarship relating to a particular academic discipline is published. Academic journals serve as permanent and transparent forums for the presentation, scrutiny, and d ... of accounting research, published by the Public Interest Section of the American Accounting Association. The journal focuses on public interest accounting topics, including the public interest consequences of accounting practices. The journal was founded in 2001 and is published annually.American Accounting AssociationPublication summary - ''Accounting and the Public Interest'' Retrieved 2015-10-24. The journal is ranked and its article citation history tracked by SCImago Journal Rank, SCImago Journal.SCImagoJournal and Country Rank - ''Accounting and the Public Interest'' Retrieved 2015-10-24. Research published in the journal situates accounting in an "historica ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Academic Journal
An academic journal or scholarly journal is a periodical publication in which scholarship relating to a particular academic discipline is published. Academic journals serve as permanent and transparent forums for the presentation, scrutiny, and discussion of research. They nearly-universally require peer-review or other scrutiny from contemporaries competent and established in their respective fields. Content typically takes the form of articles presenting original research, review articles, or book reviews. The purpose of an academic journal, according to Henry Oldenburg (the first editor of '' Philosophical Transactions of the Royal Society''), is to give researchers a venue to "impart their knowledge to one another, and contribute what they can to the Grand design of improving natural knowledge, and perfecting all Philosophical Arts, and Sciences." The term ''academic journal'' applies to scholarly publications in all fields; this article discusses the aspects common to ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Research
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for individuals, organizations, governments and capital markets. It encompasses a broad range of topics including financial accounting research, management accounting research, auditing research, capital market research, accountability research, social responsibility research and taxation research.Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. 2010. "Characterizing Accounting Research." ''Accounting Horizons'' 24 (4): 635–670. Academic accounting research "addresses all aspects of the accounting profession" using the scientific method, while research by accountant, practicing accou ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
American Accounting Association
The American Accounting Association (AAA) promotes accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a voluntary group of persons interested in accounting education and research. The council comprises the largest gathering of accountants in academia. Aside from working in academia, AAA also branches into: information systems, artificial intelligence/ expert systems, Public Interest, auditing, taxation (the American Taxation Association is a Section of the AAA), international accounting, and teaching and curriculum. AAA publishes six issues of ''The Accounting Review ''The Accounting Review'' is a bimonthly peer-reviewed academic journal published by the American Accounting Association (AAA) that covers accounting with a scope encompassing any accounting-related subject and any research methodology. ''The Accou ...'' per year in January, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Interest Accounting
Public interest accounting is a branch of academic accounting research that attempts to understand how accounting practices and the activities of the accounting profession impact the public interest. Public interest-focused accounting research sheds light on the role of accounting in perpetuating unequal social relations, while attempting to rectify such issues via scholarship and the dissemination of research results. It is heavily influenced by the ideas of social theorists, including but not limited to Marx, Gramsci, Foucault, Bourdieu, and Said. History Public interest accounting emerged as a legitimate research domain during the 1970s and can be traced back to practitioner-academics such as Abe Briloff in the United States and a group of accounting academics in the United Kingdom, including Tony Lowe, Tony Puxty, David Cooper, Trevor Hopper and Tony Tinker. For example, Tinker's book, ''Paper Prophets'', developed a political economy approach to accounting, while the b ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
SCImago Journal Rank
The SCImago Journal Rank (SJR) indicator is a measure of the prestige of scholarly journals that accounts for both the number of citations received by a journal and the prestige of the journals where the citations come from. Rationale Citations are an indicator of popularity of scientific works and can be perceived as endorsement; prestige can be understood as a combination of the number of endorsements and the prestige of the works publishing them. Adopting this view, the ''SJR indicator'' assigns different values to citations depending on the perceived prestige of the journals where they come from. However, studies of methodological quality and reliability have found that "reliability of published research works in several fields may be decreasing with increasing journal rank", contrary to widespread expectations. The calculation of the ''SJR indicator'' is similar to the '' Eigenfactor score'', with the former being based on the Scopus database and the latter on the We ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and " financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measure ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Public Interest
The public interest is "the welfare or well-being of the general public" and society. Overview Economist Lok Sang Ho in his ''Public Policy and the Public Interest'' argues that the public interest must be assessed impartially and, therefore, defines the public interest as the "'' ex ante'' welfare of the representative individual." Under a thought experiment, by assuming that there is an equal chance for one to be anyone in society and, thus, could benefit or suffer from a change, the public interest is by definition enhanced whenever that change is preferred to the status quo ''ex ante''. This approach is "''ex ante''", in the sense that the change is not evaluated after the fact but assessed before the fact without knowing whether one would actually benefit or suffer from it. This approach follows the " veil of ignorance" approach, which was first proposed by John Harsanyi but popularized by John Rawls in his 1971 ''Theory of Justice''. Historically, however, the approach ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Journals
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers; and management accounting focuses on the measurement, ana ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
English-language Journals
English is a West Germanic language of the Indo-European language family, with its earliest forms spoken by the inhabitants of early medieval England. It is named after the Angles, one of the ancient Germanic peoples that migrated to the island of Great Britain. Existing on a dialect continuum with Scots, and then closest related to the Low Saxon and Frisian languages, English is genealogically West Germanic. However, its vocabulary is also distinctively influenced by dialects of France (about 29% of Modern English words) and Latin (also about 29%), plus some grammar and a small amount of core vocabulary influenced by Old Norse (a North Germanic language). Speakers of English are called Anglophones. The earliest forms of English, collectively known as Old English, evolved from a group of West Germanic ( Ingvaeonic) dialects brought to Great Britain by Anglo-Saxon settlers in the 5th century and further mutated by Norse-speaking Viking settlers starting in ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
