Academic literature on the topic 'Top international accounting journals'

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Journal articles on the topic "Top international accounting journals"

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CHANG, CHIA-LIN, and MICHAEL MCALEER. "JUST HOW GOOD ARE THE TOP THREE JOURNALS IN FINANCE? AN ASSESSMENT BASED ON QUANTITY AND QUALITY CITATIONS." Annals of Financial Economics 09, no. 01 (June 2014): 1450005. http://dx.doi.org/10.1142/s2010495214500055.

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The paper is concerned with ranking academic journal quality and research impact in Finance, based on the widely-used Thomson Reuters ISI (2013) Web of Science citations database (hereafter ISI). The paper analyses the 89 leading international journals in the ISI category of "Business–Finance" using quantifiable Research Assessment Measures (RAMs). The analysis highlights the similarities and differences in various RAMs, all of which are based on alternative transformations of journal citations and impact. Alternative RAMs may be calculated annually or updated daily to determine the citations frequency of published papers that are cited in journals listed in ISI. The RAMs include the classic 2-year impact factor including journal self citations (2YIF), 2-year impact factor excluding journal self citations (2YIF*), 5-year impact factor including journal self citations (5YIF), Immediacy including journal self citations, Eigenfactor (or Journal Influence), Article Influence (AI), h-index, Papers Ignored-By Even The Authors (PI-BETA), Self-citation Threshold Approval Rating (STAR), 5YD2 (namely, 5YIF divided by 2YIF), Escalating Self Citations (ESC) and Index of Citation Quality (ICQ). The paper calculates the harmonic mean (HM) of the ranks of up to 16 RAMs. It is shown that emphasizing 2YIF to the exclusion of other informative RAMs can lead to a misleading evaluation of journal quality and impact relative to the HM of the ranks. The analysis of the 89 ISI journals in Finance makes it clear that there are three leading journals in Finance, namely Journal of Finance, Journal of Financial Economics and Review of Financial Studies, which form an exclusive club in terms of the RAMs that measure journal quality and impact based on alternative measures of journal citations. The next two journals in Finance in terms of overall quality and impact are Journal of Accounting and Economics and Journal of Monetary Economics. As Accounting does not have a separate classification in ISI, the tables of rankings given in the paper are also used to rank the top 3 journals in the sub-category of Accounting in the ISI category of "Business – Finance", namely Journal of Accounting and Economics, Accounting Review, and Journal of Accounting Research.
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Ahsina, Khalifa, and Omar Taouab. "A Profile of Accounting Research in Morocco: A Review of Major Journals Over the Period 2005-2013." International Journal of Accounting and Financial Reporting 4, no. 1 (May 8, 2014): 262. http://dx.doi.org/10.5296/ijafr.v4i1.5631.

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The purpose of this paper is to examine the profile of accounting research in the leading academic accounting research journals in Morocco during the last-year period from 2005 to 2013. This research is based on the identification of 237 articles published between 2005 and 2009 in the three main journals management in Morocco: Moroccan Journal of management control, the Moroccan Journal of Business and Management and the Moroccan Journal of Research in Management and Marketing.The archival research method is applied. The research method used to analyse the related articles in the Moroccan accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. Knowledge of the profile of accounting research in Morocco could provide opportunities for scholars to expand identified research areas and explore methods that are currently under-developed in the Moroccan accounting research field.
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Grandstaff, Jaime L., and Lori L. Solsma. "An Analysis of Information Systems Literature: Contributions to Fraud Research." Accounting and Finance Research 8, no. 4 (November 12, 2019): 219. http://dx.doi.org/10.5430/afr.v8n4p219.

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This study analyzes the knowledge and methods used in information systems (IS) journals in the area of financial statement fraud. The purpose of this analysis is to provide tools and ideas to support interdisciplinary research in accounting and information systems for financial statement fraud topics. The study presents an analysis of five top ranking IS journals (MIS Quarterly, Information Systems Research, Communications of the ACM, Management Science, and Journal of MIS) and five top ranking IS conferences [International Conference on Information Systems (ICIS), Hawaii International Conference on System Sciences (HICSS), International Federation for Information Processing (IFIP), International Conference on Decision Support Systems (DSS), and Decision Sciences Institute National Conference (DSI)]. The literature found from these sources are categorized and presented by year, journal, contribution, type of study, methodology, data set usage, and research design. Although the literature varies, a common thread in many studies is the use of data mining and/or machine learning models to detect fraud.
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Coetsee, Daniël, and Nerine Stegmann. "A profile of accounting research in South African accounting journals." Meditari Accountancy Research 20, no. 2 (October 12, 2012): 92–112. http://dx.doi.org/10.1108/10222521211277807.

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PurposeThe purpose of this paper is to examine the profile of accounting research in the two academic accounting research journals in South Africa (Meditari Accountancy Research and SA Journal of Accounting Research) during the ten‐year period from 2000 to 2009.Design/methodology/approachThe archival research method is applied, which analyses existing data (in this case the articles published in the South African (SA) accounting research journals) to come to research conclusions. The research method used to analyse the related articles in the SA accounting research journals is based on various international studies. The following dimensions are assessed: authorship; research field; the nature of the research; and research methods. Authorship is classified by institution, and the top seven authors by relative contribution are also identified. Both empirical and theoretical work are classified separately in different research methods.FindingsThese different dimensions provide a broad‐based review of the current profile of accounting research in South Africa.Research limitations/implicationsOther refereed academic articles in the field of accounting have been published in non‐accounting specific SAPSE‐approved journals. These articles are also excluded from the scope of this research since the journals in which they are published have not been established by accounting academics specifically.Practical implicationsThe motivation for doing this research is to identify the current profile of accounting research in South Africa that could be used as a basis for future research‐related development.Originality/valueKnowledge of the profile of accounting research in South Africa could provide opportunities for scholars to expand identified research areas and explore methods that are currently under‐developed in the South African accountancy research field. The paper also acknowledges the contributions by the most prolific authors in the identified journals.
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Bernardi, Richard A., Taylor L. Delande, and Kimberly A. Zamojcin. "Accounting-education trends by authors from Australia, Canada, New Zealand and the United Kingdom." Managerial Finance 42, no. 4 (April 11, 2016): 390–410. http://dx.doi.org/10.1108/mf-12-2014-0319.

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Purpose – The purpose of this paper is to examine the trends in accounting-education publications and the influence of journal rankings for authors from Australia, Canada, New Zealand and the UK. Design/methodology/approach – The authors included the publications in ten accounting-education journals for the 20-year period from 1993 to 2012. Findings – The data provide insights into the perceptions of accounting-education journals by authors from four countries. The authors found that, while the use of Accounting Education as a publication outlet for accounting authors from Australia and the UK was relatively stable, the use of Accounting Education as a publication outlet increased (decreased) for the accounting authors from New Zealand (Canada). The authors also found that, while coauthoring by the accounting authors from Australia and the UK increased slightly, coauthoring by the accounting authors from Canada and New Zealand increased during the 20-year period. Research limitations/implications – The data suggests a tendency by the authors from these four countries to publish their accounting-education research in journals that had been ranked as a top accounting journal. Originality/value – This paper is the first paper to consider trends in international accounting-education publications. The data in this research can be used by accounting faculty wishing to assess which journals their colleagues publish in most frequently.
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Salterio, Steven E. "Barriers to Knowledge Creation in Management Accounting Research." Journal of Management Accounting Research 27, no. 1 (February 1, 2015): 151–70. http://dx.doi.org/10.2308/jmar-51056.

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ABSTRACT In this article I address the questions posed to the 25th Anniversary of JMAR Panel on the management accounting topics we have established knowledge on, are currently working on, and where we might go in the future. In order to understand what we know, what we are currently learning about, and what we might learn in the future, I argue that we need to understand how knowledge in management accounting becomes legitimate. In the course of examining the two principal means of obtaining academic legitimacy I enumerate a number of barriers to the production of management accounting knowledge. These barriers include the relatively limited growth of management accounting research in the “top general interest” accounting journals, the lack of a globally acknowledged top niche journal in management accounting, and the perceptions of management accounting researchers about their craft as barriers to the production of such knowledge. Along the way I identify research topics that have waxed and waned over the 25 years since JMAR was first published. I conclude by suggesting a way forward that would require resolute leadership.
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K. Mittal, Satish, and Rajesh Pillania. "Business research in India." Journal of Management Development 33, no. 2 (February 4, 2014): 68–74. http://dx.doi.org/10.1108/jmd-12-2013-0156.

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Purpose – The purpose of this paper is to study the progress of research on business research in India and identify the key disciplines, journals, articles, authors, and institutions. Design/methodology/approach – Bibliometric analysis using data for articles published from the ISI Web of Knowledge databases consisting of the ISI Web of Science (1899-present) consisting of Science Citation Index Expanded (SCI-expanded), Social Sciences Citation Index (SSCI), and Arts & Humanities Citation Index (A&HCI); BIOSIS Previews (1969-present); CABI: CAAAB Abstracts (1910-present); MEDLINE (1950-present); Zoological Record (1864-present); and Journal Citation Reports (1999-2008). Findings – There is growing number of research literature on the theme and more so post 2002. Among the journals, the most prolific, measured by number of articles published are Management Decision, International Journal of Human Resource Management, Harvard Business Review, and Journal of International Marketing and the top ten percent of the journals are responsible for 36 percent of all publications. Similarly the top seven authors are responsible for about 15 percent of all publications and the top ten institutions account for 30 percent of all publications. This highlights that few journals, authors, and institutions are dominating the research arena of business research in India. Research limitations/implications – Despite its high degree of objectivity, bibliometric analysis has a subjective dimension (Van Raan, 2003) since the researcher had to make choices on the search terms, the time period used, etc., and while the data set is comprehensive, is it not exhaustive as many new journals are not part of SSCI (Pillania and Fetscherin, 2009; Pillania, 2011). Practical implications – The study undertakes a multi-disciplinary review of literature on business research in India. It identifies the key disciplines, journals, articles, authors, and institutions on business research in India. It is a ready reference for practitioners and future researchers on the subject. Originality/value – This study has made an attempt to study and document the literature on business research in India.
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Moffitt, Kevin C., Vernon J. Richardson, Neal M. Snow, Martin M. Weisner, and David A. Wood. "Perspectives on Past and Future AIS Research as the Journal of Information Systems Turns Thirty." Journal of Information Systems 30, no. 3 (June 1, 2016): 157–71. http://dx.doi.org/10.2308/isys-51495.

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ABSTRACT This paper complements a panel session pertaining to past and future AIS research that was held during the 2015 American Accounting Association Annual Meeting. There are two main parts to this commentary. First, using text mining techniques on AIS article abstracts for the period 1986–2014, we identify the top research themes across three leading AIS journals (Journal of Information Systems, International Journal of Accounting Information Systems, and Journal of Emerging Technologies in Accounting). We chart the usage of these themes over time and discuss their shifting popularity. Second, we speculate on the future of AIS research and identify a series of broad research streams that may garner greater importance over the next 30 years. A host of broad research questions accompany the discussion of emerging and anticipated research streams in order to motivate and guide future research.
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Svensson, Göran, and Greg Wood. "The Pareto plus syndrome in top marketing journals: research and journal criteria." European Business Review 18, no. 6 (November 2006): 457–67. http://dx.doi.org/10.1108/09555340610711085.

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Chaudary, Samra, and Saad Shahid. "Developments in Studies on Cross-Border Mergers and Acquisitions, 1996–2011." Lahore Journal of Business 2, no. 1 (September 1, 2013): 35–64. http://dx.doi.org/10.35536/ljb.2013.v2.i1.a2.

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This paper analyzes the methodological and publication trends in the literature on cross-border mergers and acquisitions over three five-year periods, 1996–2001, 2001–06, and 2006–11. Based on a selection of 23 journals and a sample of 170 articles, we use advanced cross-tabulations to study the publication and methodological trends that have emerged in North America, Europe, and other regions. Our main findings are as follows. A+-rated journals tend to accept the use of regression as a key technique. Top-tier journals accept papers primarily in finance and accounting and international business. Researchers’ interest in international business has increased at a rising rate, and increased at a falling rate in finance and accounting. The publication of conceptual quantitative articles has increased significantly by 45 percent over the 15-year period. About 98 percent of the total sample uses modeling as a methodology and is accepted by A+- and A-rated journals. Cross-sectional studies are more popular than longitudinal studies. The financial institutions industry has been studied the most in all parts of the world and at an increasing rate over the period under review. Researchers’ interest in manufacturing industries has, however, declined over the 15 years in all regions.
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Dissertations / Theses on the topic "Top international accounting journals"

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Fernandes, Sónia Isabel do Rosário. "Estudo da adoção da teoria institucional na investigação em contabilidade." Master's thesis, 2015. http://hdl.handle.net/10071/11604.

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Classificação JEL: M40; M41
Este estudo tem como objetivo analisar a adoção da teoria institucional como lentes teóricas na investigação em contabilidade. Procedi assim, à pesquisa de artigos no período entre 2005 e 2014 que tivessem recorrido a esta teoria no desenvolvimento dos trabalhos de investigação conduzidos. Conduzi esta pesquisa nos seguintes seis journals de topo na área da contabilidade: (1) Accounting, Auditing & Accountability (AAA); (2) Accounting, Organizations & Society (AOS); (3) British Accounting Review (BAR); (4) Critical Perspectives on Accounting (CPA); (5) European Accounting Review (EAR); e (6) Management Accounting Research (MAR). Tendo em conta, o período e os journals mencionados, nesta análise foram consideradas as seguintes variáveis: (1) autores; (2) género dos autores; (3) países afiliados dos autores; (4) método de investigação escolhido; (5) temas abordados; e (6) associação entre continentes e método de investigação. Os resultados deste estudo mostram que existem mais investigadores do sexo masculino (mais de dois terços) do que feminino a adotar a teoria institucional nos seus estudos de investigação. Tendo em conta os países a que os autores são afiliados, pode-se constatar que, a maioria pertence a universidades europeias, americanas ou da Oceânia. Os métodos de investigação privilegiados são arquivos históricos (AH) e case study (CS). A nível de temas, management accounting change (MAC), teoria institucional (TI) e new institutional sociology (NIS) são considerados os mais investigados nos artigos estudados. Finalmente, a associação entre continentes e método de investigação indica que os continentes mais conservadores (América) preferem AH e os mais modernos (Europa, Oceânia) optam por CS.
This study aims to analyze the adoption of institutional theory as theoretical lenses in research in accounting. To achieve this goal, I proceeded to do an article search between 2005 and 2014, to analyze who had resorted to this theory as a support developing new research. The journals researched were six top journals in the field of accounting: (1) Accounting, Auditing & Accountability (AAA); (2) Accounting, Organizations & Society (AOS); (3) Accounting Review British (FAB); (4) Critical Perspectives on Accounting (CPA); (5) European Accounting Review (EAR); and (6) Management Accounting Research (MAR). Given the time period and journals mentioned, in this investigation, the following variables were considered: (1) authors; (2) gender of the authors; (3) Affiliate countries of the authors; (4) chosen method of investigation; (5) themes; and (6) association between continents and investigation method. The results of this study show that there are more researchers male (over two thirds) than women to adopt the institutional theory in their research studies. Taking into account the countries to which the authors are affiliated is easy to see that the majority belongs to European universities, American and from Oceania. The privileged research methods are historical archives (AH) and case study (CS). In terms of themes, management accounting change (MAC), institutional theory (IT) and new institutional sociology (NIS) are considered the most investigated in the articles. Finally the association between continents and research method indicates that the most conservative continents (America) prefer AH and the most modern (Europe, Oceania) opt for CS.
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Yang, Zheng-Yi, and 楊正義. "The Effect of Convergence to International Financial Reporting Standards on top executive compensation contracts based on the accounting information in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/8u7z24.

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碩士
中原大學
會計研究所
103
Taiwan listed companies are required to be the mandatory adoption of International Financial Reporting Standards (IFRS) for their financial reporting.However, result from the impact of convergence to IFRS on the financial reporting since 1999 in Taiwan, if this study only analyze the effect of mandatory to IFRS in 2013,it probably understate the impact of IFRS. This study examined useage of accounting information in listed companies executive compensation from 1999 to 2013. Empirical results indicate that in 2012 and 2013 executives' compensation have positive impact on accounting imformation,and the useage of accounting imformation is more significantly associated with executives' compensation in 2013 than 2012.In addition, the relation between executive compensation and accounting imformation increased gradually after convergence to IFRS in 1999. However,the rising trend of association between executive compensation and accounting imformation didn't significantly ascend as time went by.
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Books on the topic "Top international accounting journals"

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P, Agrawal Surendra, ed. International guide to accounting journals. 2nd ed. Princeton: Markus Wiener Pub., 1993.

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P, Agrawal Surendra, ed. International guide to accounting journals. New York: M. Wiener, 1988.

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Incorporated, CCH. Top accounting issues for 2010: CPE course. Chicago: CCH, 2009.

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Ciampi, Francesco, ed. Emerging Issues and Challenges in Business & Economics: Selected Contributions from the 8th Global Conference. Florence: Firenze University Press, 2009. http://dx.doi.org/10.36253/978-88-6453-061-1.

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The 8th Global Conference on Business & Economics was held at the Faculty of Economics of the University of Florence in the month of October 2008. This international conference was sponsored by the International Journal of Business & Economics and the Oxford Journal. Business academics and economists from universities and business schools in fifty different countries around the world (representing every continent) presented their most recent research findings, most of which unpublished. The papers had been selected on the basis of a double blind peer review process carried out by the scientific committee of the conference. They dealt with various areas of business and economics (strategic management, finance, marketing, accounting, business ethics, business law and others), and focused on a range of industrial sectors and services (from the banking sector to the oil industry, from textile production to automobile manufacturing). This monograph consists of a selection of the papers presented at the conference.
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Office, General Accounting. Financial management: Continued top management support needed to improve HHS' accounting systems : report to the Secretary of Health and Human Services. Washington, D.C: The Office, 1988.

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David, Spiceland J., and Agrawal S. P, eds. International guide to accounting journals. 2nd ed. Princeton: Markus Wiener, 1993.

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(Editor), S. P. Agrawal, and J. David Spiceland (Editor), eds. International Bibliography of Accounting Journals. Berg Publishers Ltd, 1987.

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Spiceland, J. David. International Guide of Accounting Journals. Markus Wiener Pub, 1987.

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Erickson, Karen, and Elisabeth Prügl. Women and Academic Organizations in International Studies. Oxford University Press, 2018. http://dx.doi.org/10.1093/acrefore/9780190846626.013.428.

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Academic organizations introduce gender, race, nationality, and other signifiers of power into the field of international studies. Research on the status of women in the international studies profession has typically focused on the distributions of women and men according to academic rank, salaries, and employment. A number of detailed case studies have explored practices in particular academic departments and universities in order to elucidate the mechanisms in place that help to reproduce gender inequality. We can gauge the progress that women have made with regard to their status and role in academic organizations over the years by looking at the International Studies Association (ISA). The ISA presents a mixed picture of international studies as a field of gendered power. While women have entered leadership positions in the association, they have done so mostly at lower levels, while men continue to dominate the positions at the top, the ISA president and executive director. Women have made some advances into editorial positions, but gatekeeping in the scholarly journals published under the auspices of the ISA remains largely a male preserve. Furthermore, women and men in the ISA reproduce gender difference and inequality by re-enacting gender divisions of labor while participating in an economy that circulates symbolic capital. An important consideration for future research is the assumption that international studies is a field of complex gendered power that cannot be easily explained by purely singular tools of analysis.
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Hensel, Paul R. Review of Available Data Sets. Oxford University Press, 2018. http://dx.doi.org/10.1093/acrefore/9780190846626.013.418.

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The International Studies Association’s (ISA) Scientific Study of International Processes (SSIP) section is dedicated to the systematic analysis of empirical data covering the entire range of international political questions. Drawing on the canons of scientific inquiry, SSIP seeks to support and promote replicable research in terms of the clarity of a theoretical argument and/or the testing of hypotheses. Journals that have been most likely to publish SSIP-related research include the top three general journals in the field of political science: the American Political Science Review, American Journal of Political Science, and Journal of Politics. A number of more specialized journals frequently publish research of interest to the SSIP community, such as Conflict Management and Peace Science, International Interactions, International Organization, International Studies Quarterly, Journal of Conflict Resolution, and Journal of Peace Research. Together, these journals published a total of 1,024 qualifying articles between 2003 and 2010. These articles cover a wide range of topics, from armed conflict and conflict management to terrorism, international political economy, economic development or growth, monetary policy, foreign aid, sanctions, human rights and repression, international law, international organizations/institutions, and foreign policy attitudes and beliefs. Data users who are interested in conducting their own research must: choose the most appropriate data set(s), become familiar with what the data set includes and how its central concepts are measured, multipurpose data sources, investigate missing data, and assess robustness across multiple data sets.
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Book chapters on the topic "Top international accounting journals"

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Le, Yun, and Ming Shan. "Research Trend of Collusion in Top Construction Journals." In Proceedings of the 17th International Symposium on Advancement of Construction Management and Real Estate, 1133–40. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35548-6_115.

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Fastoso, Fernando. "Unveiling Unsophistication the Use of Theory in International Advertising Research in the Top Three Advertising Journals 2002-2012." In Developments in Marketing Science: Proceedings of the Academy of Marketing Science, 736–38. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-10951-0_271.

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Tallman, Stephen, and Torben Pedersen. "Publishing in top international business and management journals." In How to Get Published in the Best Management Journals, 321–33. Edward Elgar Publishing, 2020. http://dx.doi.org/10.4337/9781789902822.00048.

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Farinha, Luís, João Renato Sebastião, Carlos Sampaio, and Mónica Régio. "Flipping the Best Journals in Accounting, Business, and Finance." In Handbook of Research on Accounting and Financial Studies, 1–21. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2136-6.ch001.

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The literature on accounting, business, and finance, as a sub-area of the sciences of administration and management, has been receiving strong attention from researchers since the 1950s. This study´s main goal is to evaluate the nature and course of development of the literature on these research areas. A bibliometric analysis on the top journals published on the Web of Science and on the Scopus databases is conducted. Results synthesize the conceptual framework related to this area of science, identifying the roots of its intellectual structure, which give life to the respective tree of knowledge. New paths for future research are outlined.
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Chand, Parmod, and Chris Patel. "Chapter 4 Accounting Judgment and Decision-Making Research: Evaluation of Publications in Top-Tier Accounting Journals (1970–2010)." In Studies in Managerial and Financial Accounting, 51–78. Emerald Group Publishing Limited, 2011. http://dx.doi.org/10.1108/s1479-3512(2011)0000022008.

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Lemonakis, Christos, Marios Nikolaos Kouskoukis, Alexandros Garefalakis, Constantin Zopounidis, and Marianna Eskantar. "A Bibliometric Analysis of Ethical Investments (EI) Research." In Recent Advances and Applications in Alternative Investments, 286–305. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-2436-7.ch012.

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This chapter presents the evolution of academic research in Ethical Investments (EI) research between 1990 and 2019. The chapter analyzes the most influential journals in EI research by searching for papers, which were published on the Scopus database. Results show a steadily increasing rate of EI research during the past 30 years. The chapter reports the top academic journals that permanently publish articles about EI research. The main contribution of this work is to develop a general overview of the leading journals in EI research, which leads to the development of a future research agenda for bibliometric analysis. The survey covers all main areas of Social Sciences, Business, Management and Accounting, Economics, Econometrics, and Finance as well as Decision Sciences and its connections with other analytical fields.
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Nascimento, Alvaro. "The Social Responsibility of the Firm." In Advances in Finance, Accounting, and Economics, 168–88. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-7596-3.ch009.

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This chapter pursues a normative approach to corporate governance, bridging economic theory on the nature of the firm and corporate management strategy. It intends to show that from a welfare economics perspective there is room for improvement if governments are willing to revisit the legal framework and redesign the institutional boundaries of the firm. In concrete, echoing concerns being put forward by the World Economic Forum and other international organisations, it is proposed that the social accountability of the modern corporation and its institutional boundaries should be revisited on legal grounds. A new role for top management is advanced in the context of principal-agent theory.
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Nnadi, Matthias, and Sailesh Tanna. "IFRS Adoption in the EU and the Challenge of Nomenclature Evidence from the UK, France, and Germany." In Advances in Finance, Accounting, and Economics, 134–43. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch007.

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Since the adoption of International Financial Reporting Standards (IFRS) and the subsequent directive by the European Union (EU), all companies operating in the EU are required to report their consolidated financial statements in line with the IFRS. This study examines the consolidated financial statements of the top 170 listed companies in three major EU stock exchanges (UK, France and Germany) and uncovered a disparity in the use of common nomenclatures. The findings reveal that the inconsistencies in the application of terminologies such as statement of financial position instead of balance sheet and sequence of arrangement of assets in order of liquidity constitute the main differences for entities operating in the three countries. Such differences pose an imminent challenge in the comparability and interpretation of financial results.
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Ushakov, Denis, and Pratheep Wajeetongratana. "Sufficiency Economy as an Alter-Globalist Concept for Modern Reformations." In Advances in Finance, Accounting, and Economics, 79–98. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3856-1.ch005.

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Contemporary dynamics of capitalistic relations' development has made world economy a complicated and intricate system of national economies, transnational production & distribution constructs, international economic organizations etc. Within its framework competencies of governments and of corporate top managers, directors of supranational unions and of local consumers, business owners and employees are intercrossing and overlapping, resonating and counteracting. The article analyzes the key bottlenecks and problems of globalization as a social progress concept along with the accompanying social and economic problems provoked by liberalization. The potential of sufficiency economy is analyzed as an alternative to the globalist approach. Potential prospects of sufficient economy principles' implementation are assessed. These principles have been suggested by His Majesty King of Thailand Bhumipol Adulyadej as the key values and strategic guidelines for nation's development. The related conditions and requirements for their implementation in the economic policies of todays' governments worldwide are discussed.
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Ramirez Angulo, Julian, and Juan Carlos Londoño Roldán. "Consumer Behavior Research: Theoretical and Methodological Paradigms Trending." In Temas y métodos de investigación en negocios, administración, mercadeo y contaduría, 77–115. Editorial Uniagustiniana, 2020. http://dx.doi.org/10.28970/9789585498426.03.

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The purpose of this chapter is to become a guide for future research agenda that allows researchers in marketing and other disciplines to find a way to drive research studies in consumer behavior. The text provides an interpretative analysis of the latest editorials, reviews and research articles published in top-tier consumer research journals. Journals such as the International Journal of Consumer Studies, Journal of Consumer Affairs, Journal of Consumer Behavior, Journal of Consumer Culture, Journal of Consumer Psychology, Journal of Consumer Research, and Psychology & Marketing among others were selected to offer a broad view of the challenges and research opportunities in this growing research area. Analyzed papers have been grouped by common topics into five theoretical streams (homoeconomicus, psychodynamic, behavioral, cognitive, and humanistic) and two methodological perspectives (positivist, interpretive). Results suggest strong affinity in recent papers to cognitive-humanistic-interpretive research focus, with online consumer behavior, transformative and culture consumer behavior and green consumption as main and commonly treated topics. Conclusions and future perspectives on consumer behavior research are, also presented.
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Conference papers on the topic "Top international accounting journals"

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LUCINDO FERREIRA,, HUGO, CL�UDIO NASCIMENTO PEDROSO, MONICA ZAIDAN GOMES,, and LUIZ RICARDO CALIXTO. "INFORMATION TECHNOLOGY IN BRAZILIAN ACCOUNTING JOURNALS: A BIBLIOMETRIC STUDY." In 15th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2018. http://dx.doi.org/10.5748/9788599693148-15contecsi/ps-5649.

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Morás, Vania Regina, and Roberto Carlos Klann. "ACCOUNTING OF PUBLIC SECTOR: A STUDY OF NETWORKS PUBLISHED IN INTERNATIONAL JOURNALS." In 12th CONTECSI International Conference on Information Systems and Technology Management. TECSI, 2015. http://dx.doi.org/10.5748/9788599693117-12contecsi/rf-3159.

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Weiss, Joseph. "Ethics and CSR Research in Top Ranked IS Journals, 1980-2013: A Developing Trend or Anomaly?" In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2017. http://dx.doi.org/10.24251/hicss.2017.694.

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Soper, Daniel S., Ofir Turel, and Nitza Geri. "The Intellectual Core of the IS Field: A Systematic Exploration of Theories in Our Top Journals." In 2014 47th Hawaii International Conference on System Sciences (HICSS). IEEE, 2014. http://dx.doi.org/10.1109/hicss.2014.569.

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Reilly, C., and M. Valcarcel. "A New Method of Accounting for Uncertainty and Temporal Variability in Studies of Fault Seal Capacity." In Fifth International Conference on Fault and Top Seals. European Association of Geoscientists & Engineers, 2019. http://dx.doi.org/10.3997/2214-4609.201902285.

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"Groupthink and Quality of Decision-Making Process Among the Top Managers of the Public Universities of Kurdistan Region." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2019. http://dx.doi.org/10.23918/icabep2019p10.

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Darma, Jufri, Azhar Susanto, Sri Mulyani, and Jadi Suprijadi. "Measurement of the Quality of Financial Accounting Information Systems through Top Management Support and Leadership Effectiveness." In Unimed International Conference on Economics Education and Social Science. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0009502210351042.

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King, Carey W., Jay Zarnikau, and Phil Henshaw. "Defining a Standard Measure for Whole System EROI Combining Economic “Top-Down” and LCA “Bottom-Up” Accounting." In ASME 2010 4th International Conference on Energy Sustainability. ASMEDC, 2010. http://dx.doi.org/10.1115/es2010-90414.

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Business investments rely on creating a whole system of different parts, technologies, field and business operations, management, land, financing and commerce using a network of other services. Using the example of a wind farm development, a typical life cycle assessment (LCA) focuses upon the primary technology inputs and their countable embodied direct impacts. What LCA omits are the direct and indirect impacts of the rest of the business system that operates the primary technology, the labor, commerce and other technology employed. A total environmental assessment (TEA) would include the physical costs to the environment of the labor, commerce and other technology too. Here a simplified “system energy assessment” (SEA) is used to combine a “top-down” method of measuring implied indirect business impacts using econometric methods, with a “bottom-up” method of adding up the identifiable direct impact parts. The top-down technique gives an inclusive but rough measure. The bottom-up technique gives a precise accounting for the directly identifiable individual parts that is highly incomplete. SEA allows these two kinds of measures to be combined for a significantly improved understanding of the whole business system and its impacts, combining the high and low precision measures indentified by each method. The key is exhaustively accounting for energy uses within the natural boundary of a whole business system as a way of calibrating the measure. That allows defining a standardized measure of complex distributed system energy flows and their energy returns on invested energy resources (EROI). The method is demonstrated for a generic business operation. Starting from the easily accountable inputs and outputs, SEA successively uses larger natural system boundaries to discover a way of finding the limiting value of EROI after all parts of the whole are included. Some business choices and a net present value model of cash flow for the 20 year project help illustrate the related financial issues. The business model used shows that the EROI of a generic “Texas Wind Farm” is 31 when accounting for direct and indirect fuels only, but decreases to 4–6 after accounting for the economic energy consumed by all necessary business units and services.
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Silfi, Alfiati, and Mohammad Ali Abdul Hamid. "The relationship among Personality and Beliefs about Knowledge on Study Approach : Evidence from Top Indonesian Universities Accounting Students." In International Conference on Economics and Banking. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/iceb-15.2015.43.

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Puspitasari, Elen, Bambang Sudiyatno, Yeye Susilowati, and Jennyfer Jessica Efendi. "Relevance of Top Management Support, Personal Capabilities, Formalisation of Information System Development on the Performance of Accounting Information Systems at Expedition Companies." In The 3rd International Conference on Banking, Accounting, Management and Economics (ICOBAME 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.210311.092.

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