Volume 20 of Studies in the Development of Accounting Thought (SDAT) is another fine example of informative and reflective analysis in the series. SDAT again provides readers with the firm historical foundations on which the profession is based, the historical antecedents of today’s
accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession’s history. Studies in the Development of Accounting Thought focuses on bringing the past into today and using it to point towards the future.
Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and
practitioners. As one of the premier management accounting research journals, AIMA is well-poised to meet the needs of management accounting scholars. Featured in Volume 30 are articles on:
Risk management and internal control:
A study of management accounting practice; Properties of performance measurement and management systems used dialogically between parent companies and foreign subsidiaries; CEO turnover and major business restructurings; The effect of informed outside directors on investment efficiency; Proactive
strategic responses to corporate sustainability pressures: A sustainability control system framework; On the interplay between strategic performance and managerial accounting.
Advances in Management Accounting (AIMA) is a publication of quality applied research in management accounting. The journal’s purpose is to publish thought-provoking articles that advance knowledge in the management accounting discipline and are of interest to both academics and practitioners.
The journal seeks thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. All research methods including survey research, field tests, corporate case studies, experiments, meta-analyses, and modeling are welcome. Some speculative articles,
research notes, critiques, and survey pieces will be included where appropriate.
Articles may range from purely empirical to purely theoretical, from practice-based applications to speculation on the development of new techniques and frameworks. Empirical articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable
assumptions and logical development of ideas. All articles should include well-defined problems, concise presentations, and succinct conclusions that follow logically from the data.
This volume is a publication of quality applied
research in management accounting. The volumes
purpose is to publish thought-provoking articles that advance knowledge in the
management accounting discipline and are of interest to both academics and
practitioners. The book seeks
thoughtful, well-developed articles on a variety of current topics in
management accounting, broadly defined. All research methods including survey
research, field tests, corporate case studies, experiments, meta-analyses, and
modeling are welcome. Some speculative
articles, research notes, critiques, and survey pieces will be included where
appropriate. Articles may range from purely empirical to purely theoretical,
from practice-based applications to speculation on the development of new
techniques and frameworks. Empirical
articles must present sound research designs and well-explained execution. Theoretical arguments must present reasonable
assumptions and logical development of ideas.
All articles should include well-defined problems, concise
presentations, and succinct conclusions that follow logically from the data.
This volume intends to provide authors with timely reviews clearly indicating
the acceptance status of the manuscript.
The results of initial reviews normally will be reported to authors
within eight weeks from the date the manuscript is received. The author will be expected to work with the
Editor, who will act as a liaison between the author and the reviewers to
resolve areas of concern. To ensure publication,
it is the author’s responsibility to make necessary revisions in a timely and
satisfactory manner.
Research on Professional Responsibility and Ethics in Accounting publishes high-quality research and cases which focus on the professional responsibilities of accountants and how they deal with the ethical issues they face.Covering timely issues such as social responsibility and ethical judgement,
the series brings together a range of articles exploring the professional responsibilities of accountants, codes of conduct which affect them, and securities regulations. Compliance with professional guidelines is judgement-based and the characteristics of the individual, the culture in which they
operate, and situations all affect how these guidelines are interpreted and applied, as well as when they might be violated.
This volume aims to contribute to the substance of this debate by looking at how the NPM ideas have been conceptualised, implemented and affected the accounting, accountability and auditing practices in emerging economies characterised by different ideologies, economic, social and political factors.
The NPM-led furore, based on the assumption of a leaner public sector, has hit the emerging economies; the outcomes of this in emerging economies have not yet been either researched or hugely publicised. In accounting, studies that relate and appreciate the history and its ideological significance
are under-emphasized; henceforth this issue bridges the gap and focuses on studies that historically examine the development of accounting, accountability and auditing in the emerging economies, pre-and post NPM.