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Accounting research is carried out both by academic researchers and by practicing accountants.Academic accounting research addresses all areas of the accounting profession, and examines issues using the scientific method; it uses evidence from a wide variety of sources, including financial information, experiments, computer simulations, interviews, surveys, historical records, and ethnography.
British Accounting Review: 0890-8389: 0.986 Elsevier [27] Nathan Lael Joseph, Aston University Alan Lowe, Aston University [27] Behavioral Research in Accounting: 1558-8009: 0.457 American Accounting Association [28] Steven Salterio, Queen's University [28] Contemporary Accounting Research: 0823-9150: 2.604 Canadian Academic Accounting ...
This page is an index of accounting topics A. Accounting ... Accounting ethics - Accounting information system - Accounting research - Activity-Based Costing - Assets. B
The role of the public accountancy profession in working for or against the public interest is a key theme in public interest accounting. Abe Briloff's article, "Accountancy and Society: A Covenant Desecrated," [4] argues that public accounting firms have a social contract granting them monopoly privileges in return for protecting public interest.
The following list of AICPA Issues Papers have been compiled using the holdings of the University of Mississippi Libraries and the 2008 Technical Practice Aids section entitled "Issues papers of the Accounting Standards Division." Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or ...
Position paper, an essay that represents the author's opinion; Term paper, is a type of research paper written by high school or college students to fulfill course requirements. Thesis or dissertation, a document submitted in support of a candidature for a degree or professional qualification, presenting the author's research and findings
Contemporary Accounting Research is a peer-reviewed academic journal covering research on all aspects of accounting's role within organizations, markets, or society. The journal publishes articles in all areas of accounting, (including audit, financial, information systems, and tax), using relevant methods (including analytical, archival, case study, empirical, experimental, or field); based ...
The accounting equation (Assets = Liabilities + Owners' Equity) and financial statements are the main topics of financial accounting. The trial balance , which is usually prepared using the double-entry accounting system , forms the basis for preparing the financial statements.