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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. [1]
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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.
Edward Preston Moxey Jr. (October 2, 1881 – April 6, 1943 [1]) was an American accountant, and the first Professor of Accounting at the Wharton School of Finance and Commerce at the University of Pennsylvania. [2] He is known for his early works on cost-keeping in factories, which describe the elementary principles of cost accounting. [3] [4]
FREE Resources: 3 articles every 2 weeks (Register and Read Program, archived journals). Also, early journals (prior to 1923 in US, 1870 elsewhere) free, no registry necessary. Free and Subscription JSTOR [89] Jurn: Multidisciplinary Jurn is a free-to-use online search tool for finding and downloading free full-text scholarly works.
The Accounting Review: 0001-4826: 3.946 American Accounting Association [18] John Harry Evans III, University of Pittsburgh [18] Accounting & Finance: 0810-5391: 0.384 Accounting and Finance Association of Australia and New Zealand [19] Steven Cahan, University of Auckland [19] [20] Asia-Pacific Journal of Accounting & Economics: 1608-1625: 0.149
A ratio's values may be distorted as account balances change from the beginning to the end of an accounting period. Use average values for such accounts whenever possible. Financial ratios are no more objective than the accounting methods employed. Changes in accounting policies or choices can yield drastically different ratio values. [6]
The following outline is provided as an overview of and topical guide to accounting: . Accounting – measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies.