|
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 book ... [...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 concealing the origin of money, obtained from illicit activities such as drug trafficking, corruption, embezzlement or gambling, by converting it into a legitimate source. It is a crime in many jurisdictions with varying definitions. It is usually a key operation of organized crime. In US law, money laundering is the practice of engaging in financial transactions to conceal the identity, source, or destination of illegally gained money. In UK law the common law definition is wider. The act is defined as "taking any action with property of any form which is either wholly or in part the proceeds of a crime that will disguise the fact that that property is the proceeds of a crime or obscure the beneficial ownership of said property". 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 Offic ... [...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'' per year in January, March, May, July, September, and November. Other publications include ''Accounting Horizons ''Accounting Horizons'' is a peer-reviewed academic journal published by the American Accounting Association. ''Accounting Horizons'' commenced publication in 1999. ... [...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 Nature B.V. The Journal of Business Ethics is one of th50 top business journals used by the Financial Times (FT)in compiling the prestigious 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). 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. Aims and Scope The Journal of Bu ... [...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 Dr. Jorge Romero and published by Emerald Group Publishing. The publication is abstracted and indexed in Scopus, 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 [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Accounting Forum
Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entity, 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 Regulatory agency, 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 account ... [...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 eng ... [...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 impact ... [...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), Mark E. Peecher (University of Illinois at Urbana–Champaign), and Keith Robson (HEC Paris). 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 until ... [...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 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 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 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 Chair in Accounting at the University of Edinburgh School ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Neoliberalism
Neoliberalism (also neo-liberalism) is a term used to signify the late 20th century political reappearance of 19th-century ideas associated with free-market capitalism after it fell into decline following the Second World War. A prominent factor in the rise of conservative and libertarian organizations, political parties, and think tanks, and predominantly advocated by them, it is generally associated with policies of economic liberalization, including privatization, deregulation, globalization, free trade, monetarism, austerity, and reductions in government spending in order to increase the role of the private sector in the economy and society. The defining features of neoliberalism in both thought and practice have been the subject of substantial scholarly debate. As an economic philosophy, neoliberalism emerged among European liberal scholars in the 1930s as they attempted to revive and renew central ideas from classical liberalism as they saw these ideas diminish ... [...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 (e.g., a specific political campaign) to an enormous undertaking (e.g., a world war). 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 called within-case research. Case study research has been extensively practiced in both the social and ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
