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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.
Momentum accounting and triple-entry book keeping is an alternative accountancy system developed by Japanese academic Yuji Ijiri and the subject of his 1989 monograph. [1] It is proposed as an alternative to double-entry bookkeeping, which is the standard method used in the worldwide financial accounting system.
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
The Centre publishes a biannual journal, the Social and Environmental Accounting Journal (SEAJ), which is distributed free to its members.SEAJ is a 'predominantly refereed journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing'.
Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding sides, known as debit and credit; this is based on the fundamental accounting principle that for every debit, there must be an equal and opposite credit. A transaction in double-entry bookkeeping ...
Yuji Ijiri (Japanese: 井尻 雄士, romanized: Ijiri Yūji) (24 February 1935 – 18 January 2017) was a Japanese economist, accounting researcher and educator.He was the Robert M. Trueblood University Professor of Accounting and Economics at Carnegie Mellon University [1] until his retirement on June 30, 2011.
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Site members may follow a research interest, in addition to following other individual members. [10] It has a blogging feature for users to write short reviews on peer-reviewed articles. [10] ResearchGate indexes self-published information on user profiles to suggest members to connect with others who have similar interests. [3]