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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, Michel Foucault, Foucault, Bourdieu, and Edward Said, Said. History Public interest accounting emerged as a legitimate research domain during the 1970s and can be traced back to practitioner-academics such as Abraham J. Briloff, Abe Briloff in the United States and a group of accounting academics in the United Kingdom, including Ernest Anthony Lowe, Tony Lowe, Tony Puxty, David J. Cooper, David Cooper, Trevor Hopper and Tony Tinker. For example, Tinker's book, ''Pap ... [...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 practicing accountants focuses ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Money Laundering
Money laundering is the process of illegally concealing the origin of money obtained from illicit activities (often known as dirty money) such as drug trafficking, sex work, terrorism, corruption, and embezzlement, and converting the funds into a seemingly legitimate source, usually through a front organization. Money laundering is illegal; the acts generating the money almost always are themselves criminal in some way (for if not, the money would not need to be laundered). As financial crime has become more complex and financial intelligence is more important in combating international crime and terrorism, money laundering has become a prominent political, economic, and legal debate. Most countries implement some anti-money-laundering measures. In the past, the term "money laundering" was applied only to financial transactions related to organized crime. Today its definition is often expanded by government and international regulators such as the US Office of the Comp ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
American Accounting Association
The American Accounting Association (AAA) promotes accounting education, research and practice. The Association mission is to further the discipline and profession of accounting through education, research and service. The organization is the largest association of accountants in academia. AAA also focuses on: information systems, artificial intelligence/ expert systems, public interest, auditing, taxation (the American Taxation Association is a Section of the AAA), international accounting, teaching, and curriculum. AAA publishes '' The Accounting Review,'' '' Accounting Horizons'' and ''Issues in Accounting Education.'' History Incorporation papers in the District of Columbia in the name of “The American Association of University Instructors in Accounting” were registered in 1916 as noted in the AAA's 50 year history, ''American Accounting Association: Its First Fifty Years, 1916–1966.'' On occasion of its 75th year ''The Third-Quarter Century of the American Accoun ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Journal Of Business Ethics
The ''Journal of Business Ethics'' is a peer-reviewed academic journal published by Springer. The Journal of Business Ethics is one of the journals used by the Financial Times for in compiling the Business Schools research rank. The Journal of Business Ethics was founded by Alex C. Michalos (Institute for Social Research and Evaluation, University of Northern British Columbia) and Deborah C. Poff (Department of Philosophy, Carleton University) and originally published by D. Reidel. Professors Michalos and Poff served as the journal's Editors in Chief from its inception in 1982 to 2016. They were succeeded by R. Edward Freeman (Darden Business School, University of Virginia) anMichelle Greenwood(Department, of Management, Monash University) in 2016. Professor Freeman retired from the Journal in 2021 and was succeeded bGazi Islam( Grenoble Ecole de Management). Consequently, the current Editors in Chief are Michelle Greenwood and Gazi Islam. D. Reidel became part of Springer in ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Advances In Public Interest Accounting
Advances in Public Interest Accounting () is a book series on accounting, published regularly since 1986.Emerald Group PublishingParticulars of Publication Volumes, ''Advances in Public Interest Accounting'' Retrieved 2015-08-31. The series is edited by Jorge Romero and published by Emerald Group Publishing. The publication is abstracted and indexed in Scopus Scopus is a scientific abstract and citation database, launched by the academic publisher Elsevier as a competitor to older Web of Science in 2004. The ensuing competition between the two databases has been characterized as "intense" and is c ..., Web of Science and Australian Business Deans Council.{{Cite web , title=ABDC Journal Quality List , url=https://abdc.edu.au/research/abdc-journal-quality-list/ References Accounting books Book series Emerald Group Publishing academic journals ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Forum
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. Accounting 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 interchangeably. 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. Management accounting focuses on the measurement, analysis and reporting of information for internal use by management to enhance business op ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting, Auditing & Accountability Journal
The ''Accounting, Auditing & Accountability Journal'' is a peer-reviewed academic journal covering accounting theory and practice. The journal was established in 1988 and is published by Emerald Group Publishing. In 2022 the editors-in-chief are James Guthrie (Macquarie University) and Lee D. Parker ( Glasgow University and RMIT University. The journal publishes papers on "the interaction between accounting and auditing on the one hand and their institutional, socio-economic, political, and historical environment on the other", as well as poetry and short prose from accounting and management academics. The journal sponsors the Asia-Pacific Interdisciplinary Research Conference in Accounting, which is held every three years. Abstracting and indexing The journal is abstracted and indexed in: According to the ''Journal Citation Reports'', the journal has a 2020 impact factor of 4.117. Notable articles According to Google Scholar Google Scholar is a freely accessible web search ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Critical Perspectives On Accounting
''Critical Perspectives on Accounting'' is a peer-reviewed academic journal published by Elsevier. The aim of the journal is to study how accounting works within society and to promote forms of accounting that are in the public interest. It was established in 1990 with David J. Cooper (University of Alberta), and A.M. Tinker (Baruch College) as founding editors-in-chief. They were succeeded in 2008 by Marcia Annisette, Christine Cooper, and Dean Neu. The current editors-in-chief are Jane Andrew (University of Sydney Business School), Christine Cooper (University of Edinburgh Business School), and Yves Gendron (Université Laval). Abstracting and indexing The journal is abstracted and indexed in the Accountants Index, Current Contents/Social & Behavioral Sciences, EBSCO databases, International Bibliography of the Social Sciences, ProQuest databases, RePEc, Scopus, and Social Sciences Citation Index. According to the ''Journal Citation Reports'', the journal has a 2021 impac ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting, Organizations And Society
''Accounting, Organizations and Society'' is a peer-reviewed academic journal published by Elsevier. Its editors-in-chief are Marcia Annisette (Schulich School of Business), Martin Messner (University of Innsbruck), and Hun-Tong Tan (Nanyang Technological University). The journal focuses on the relationships between accounting and both human behaviour and organizations' structures, processes, social, and political environments: that is, relationships among accounting, organizations, and society. History The journal was established in 1975 at Pergamon Press by the late Anthony Hopwood, who subsequently took an active role as editor through promoting conferences and releasing editorial statements that helped to identify emerging areas of accounting research. Hopwood and colleagues defined the programmatic aims of the journal in its early years. Following Hopwood's retirement at the end of 2009, Christopher Chapman was appointed editor-in-chief, serving from the beginning of 2010 unt ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Christine Cooper
Christine Cooper is a British accounting academic. She holds a Chair in Accounting at the University of Edinburgh Business School and is editor-in-chief, co-editor-in-chief of ''Critical Perspectives on Accounting''. Her research examines the economic, political and social impact of accounting. Life and career Cooper holds a PhD in accounting from the University of Strathclyde. She did her BA (Hons) at the University of Greenwich and her MSc in accounting and finance at the London School of Economics. During her doctoral studies, she taught at Bexley College, Erith College of Technology. After obtaining her PhD, with a dissertation entitled "The Impact of Accounting on Our Everyday Lives", she took a position as lecturer at University of West London, Ealing College of Higher Education. A year later, she moved to Middlesex University, where she stayed for three years. In 1988, she moved to the Strathclyde Business School, where she stayed for 20 years. In 2018, she was appointed ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Neoliberalism
Neoliberalism is a political and economic ideology that advocates for free-market capitalism, which became dominant in policy-making from the late 20th century onward. The term has multiple, competing definitions, and is most often used pejoratively. In scholarly use, the term is often left undefined or used to describe a multitude of phenomena. However, it is primarily employed to delineate the societal transformation resulting from market-based reforms. Neoliberalism originated among European liberal scholars during the 1930s. It emerged as a response to the perceived decline in popularity of classical liberalism, which was seen as giving way to a social liberal desire to control markets. This shift in thinking was shaped by the Great Depression and manifested in policies designed to counter the volatility of free markets. One motivation for the development of policies designed to mitigate the volatility of capitalist free markets was a desire to avoid repeating the eco ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Case Studies
A case study is an in-depth, detailed examination of a particular case (or cases) within a real-world context. For example, case studies in medicine may focus on an individual patient or ailment; case studies in business might cover a particular firm's strategy or a broader market; similarly, case studies in politics can range from a narrow happening over time like the operations of a specific political campaign, to an enormous undertaking like world war, or more often the policy analysis of real-world problems affecting multiple stakeholders. Generally, a case study can highlight nearly any individual, group, organization, event, belief system, or action. A case study does not necessarily have to be one observation ( N=1), but may include many observations (one or multiple individuals and entities across multiple time periods, all within the same case study). Research projects involving numerous cases are frequently called cross-case research, whereas a study of a single case is ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
