Book Reviews

Book reviewed in this article: Asheq Razaur Rahman. The Australian Accounting Standards Review Board: The Establishment of its Participative Review Process. Michael Gaffikin. Principles of Accounting. K. J. Leo and J. R. Hoggett. Company Accounting in Australia. K. J. Leo, C. J. Lambert and J. W. Sweeting Advanced Company Accounting. R. L. Deutsch, S. J. Gates, M. M. Gibson, P. J. Hanley and G. L. Payne. Australian Tax Handbook — 1993. S. Henderson and G. Peirson. Issues in Financial Accounting. N. McLeod, J. Passant and B. O'Keeffe. Essential Tax Legislation - 1993. D. Godsell Auditors' Legal Duties and Liabilities in Australia. J. Hoggett and L. Edwards. Financial Accounting in Australia. C. Drury. Standard Costing. G. S. Gill and G. W. Cosserat. Modern Auditing in Australia. Rob Gray, Jan Bebbington and Diane Walters Accounting for the Environment. J. B. Ryan, B. H. Andrew, M. J. Gaffikin and T. Heazlewood. Australian Company Financial Reporting 1993, Accounting Research Study No. 12.     

Book Review Section

Book reviewed in this article: G. Whittred and I. Zimmer Financial Accounting: Incentive Effects and Economic Consequences R. FitzHerbert Blue Print for Investment R.B. Wheeler Accounting For Profit Determination: A Conceptual Approach D. Northcott Capital Investment Decision Making Editors: J. Ratnatunga, J. Miller, N. Mudalige, and A. Sohal Issues in Strategic Management Accounting M. Ezzamel Business Unit and Divisional Performance Measurement S. A. Zeff, F. van der Wei and K. Camfferman Company Financial Reporting: A Historical and Comparative Study of the Dutch Regulatory Process P. Jubb and S. Haswell Company Accounting     

Book Review

Book reviewed in this article: J. B. Ryan, C. T. Heazlewood, B. H. Andrew and M. A. Perkinson, New Zealand Company Financial Reporting: 1982 J. Wong and M. E. Bradbury, Supplement to New Zealand Company Financial Reporting: 1982 A. D. Barton, “Objectives and Basic Concepts of Accounting”, Accounting Theory Monograph No. 2 Robert S. Kaplan, Advanced Management Accounting R. C. Clift, (ed.), Accounting: Communication and Control J. G. Louderback and M. L. Hirsch, Cost Accounting: Accumulation Analysis and Use R. Baxt, H. A. J. Ford, G.J. Samuels, C. M. Maxwell, An Introduction to the Securities Industry Codes Bell, Philip W., CVA, CCA and CoCoA: How Fundamental are the Differences? Philip A. Phin, Accounting for Real Estate Development Michael Scorgie and Anne Magnus, BASIC for Accountants - with an introduction to the use of computers in business H. Russell Fogler and Sundaram Ganapathy, Financial Econometrics for Researchers in Finance and Accounting Colin Tapper, Computer Law Michael J. Pratt, Auditing L. K. Scott (ed.), The Australian Credit Management Manual P. J. Hutchinson (ed.), Financing Small Enterprise Development     

BOOK REVIEWS

Book reviewed in this article: Greg Pound, John J. Willingham and D. R. Carmichael, Australian Auditing — Concepts and Methods Carrick Martin, An Introduction to Accounting D. R. Jeffery and M. J. Wallace, Systems Analysis and Design Yuji Ijiri, Accounting Structured in APL F. M. Wilkes, Capital Budgeting Techniques I. G. Wallschutzky and B. T. Colditz, Australian Income Tax Questions Gabriel B. Rothberg, Structured EDP Auditing K. J. Leo and J. R. Hoggett, Company Accounting in Australia Sir Keith Yorston, E. B. Smyth and S. R. Brown, Advanced Accounting Jack Clark Francis, Management of Investments Michael T. Skully, Merchant Banking in ASEAN — A Regional Examination of its Development and Operations Edna Carew, Fast Money - The Money Market in Australia     

Book Review Section

Book reviewed in this article: W.C.R Hartley An Introduction to Business Accounting for Managers Lloyd M. Cailard and William J. Fallot Business Valuation Practice F.A. Gul, H.Y. Teoh, B.H. Andrew and P. Schelluch Theory and Practice of Australian Auditing C. Grainger Consolidation Accounting Procedures Workbook J.T. Barfield, C.A. Raiborn and M.R. Kinney Cost Accounting: Traditions and Innovations J.T. Barfield, C.A. Raiborn and M.R. Kinney Insights: Readings in Cost Accounting John Vilgoen Review of Strategic Management: Planning and Implementing Successful Corporate Strategies W. Scholtz Australian Corporate Taxation     

BOOK REVIEWS

Book reviewed in this article: Ray Ball, Philip Brown, Frank J. Finn and R. R. Officer (editors), Share Markets and Portfolio Theory Walter L. Burke, E. Bryan Smyth and John S. Macmullen, Accounting for Management Australian Accounting Research Foundation, Discussion Paper No. 2, The Funds Statement, by R. C. Clift S. H. Archer, G. M. Choate and G. Racette, Financial Management: An Introduction Donald A. Leslie, Albert D. Teitelbaum and Rodney J. Anderson, Dollar-Unit Sampling - A Practical Guide for Auditors Australian Society of Accountants, Bulletin No. 22, Further Contributions to Current Cost Accounting B. H. McPherson, The Law of Company Liquidation Australian Accounting Research Foundation, Accounting Research Study No. 8., Accounting for Long Service Leave Current Cost Accounting: Reports on Legal Implications and Debenture Stock Trust Deeds Brian Booth, Consolidated Financial Statements and Group Accounts Case Studies     

BOOK REVIEWS

Book reviewed in this article: Steven R. Bishop, Harvey R. Crapp, Gany J. Twite, Corporate Finance Pamela Angus-Leppan, Financial Modelling Robert C. Clift. Corporate Accounting in Australia Charles T. Horngren, Introduction to Financial Accounting. R. Baxt, R. Gelski, Y. Grbich, B. Marks, K. Pose. Cases and Materials on Taxation Frederick D. S. Choi and Gerhard G. Mueller, International Accounting Leonard Eugene Berry and Gordon B. Harwood (eds.) Governmental and Nonprofit Accounting Ivan Woods, Measures of In vestment Yield Rita M. Rodriguez and E. Eugene Carter. International Financial Management Patrick R. A. Kirkman, Inflation Accounting in Major English-Speaking Countries Robert N. Anthony and David W. Young, Management Control in Non-Profit Organisations Paul Suteliffe, Financial Reporting in the Public Sector. Ian Ball University of Tasmania     

BOOK REVIEWS

Book reviewed in this article: Scott Henderson and Graham Peirson, Issues in Financial Accounting Patrick R. A. Kirkman, Accounting Under Inflationary Conditions Stephen A. Zeff, Forging Accounting Principles in New Zealand Donald H. Taylor and G. William Glezen, Auditing Integrated Concepts and Procedures Emile Woolf, Auditing Today Michael Harding and Harry J. Cooper, Readings and Case Studies in Auditing     

BOOK REVIEWS

Book reviewed in this article: Abacus “Special Issue Marking the Retirement of Raymond J. Chambers” W. W. Cooper and Yuji Ijiri (eds.), Kohler's Dictionary for Accountants B. To Colditz and R. W. Gibbins, Australian Accounting Ronald Ma and R. H. Parker, Consolidation Accounting in Australia — Concepts and Practice P. Latimer, Australian Business Law R. G. Bird, M. G. McDonald, A. J. McHugh, Management Accounting: Processing, Evaluating and Using Cost Data Michael J. Harding and Barry J. Cooper, Readings and Case Studies in Auditing D. J. Hardman, (ed.), Government Accounting and Budgeting J. W. H. Trueman (ed.), Cases in Financial Management and Policy Graham Hubbard, Accounting and Reporting for Superannuation Plans Diana R. Harrington, Modern Portfolio Theory and the Capital Asset Pricing Model: A Users Guide N. G. Maloy, Local Government Finance and Accounts Cyril H. P. Brookes, P. J. Grouse, D. R. Jeffery, M. J. Lawrence, Information Systems Design Fatseas, V. A. and Vagg, T. R., Quantitative Techniques for Managerial Decision Making Juttner, D. Johannes (ed.), Interest Rates: Papers and Proceedings of a Symposium     

BOOK REVIEWS

Book reviewed in this article: Paul W. Heiser and Inge D. Pinckney, The dBasell Cash Manager Jean St.G. Kerr, The Definition and Recognition of Liabilities, Accounting Theory Monograph No. 4 J. Klaassen and P. Verburg (eds.), Replacement Costs for Managerial Purposes T. A. Lee, Cash Flow Accounting K. J. Leo, Accounting for Business Combinations Norman B. Macintosh, The Social Software of Accounting and Information Systems Christopher Nobes, International Classification of Financial Reporting B. Popoff and T. K. Cowan, Analysis and Interpretation of Financial Statements, 2nd edition Alan M. Rugman and Lorraine Eden (eds.), Multinationals & Transfer Pricing J. B. Ryan, C. T. Heazlewood, J. Wong and M. Chye, New Zealand Company Financial Reporting: 1984, Second Edition J. M. Samuels and A. G. Piper, International Accounting: A Survey R. T. M. Whipple (ed.), Accounting for Property Development Nancy L. Jacob and R. Richard Pettit, Investments     

Book Review Section

Book reviewed in this article: Philip Brown Capital Markets - Based Research in Accounting: An Introduction Jonathan Anderson and Milicent Poole Thesis and Assignment Writing John Wiley & Sons, Queensland, Second Edition K Keasey and R Watson Small Firm Management: Ownership, Finance and Performance John J Glynn Public Sector Financial Control and Accounting Stephen A Zeff and Bala G Dharan Readings and Notes on Financial Accounting: Issues and Controversies John G Burch Cost of Management Accounting - A Modern Approach K David and I Harper Privatisation: The Financial Implications P Hutchinson, S Alison, W Gregory and S Lumby Financial Management Decisions, Principles and Applications     

Book Review Section

Book reviewed in this article: K.J. Leo, C.J. Lambert & J. W. Sweetig Advanced Company Accounting James Guthrie, Lee Parker and David Shand, The Public Sector: Contemporary Readings in Accounting and Auditing Contemporary Issues in Accounting Research, Edited by Bhabatosh Baerjee (IAA Research Foundation 1991) Funds and Portfolio Management Institutions: An International Survey. Edited by Stefano Preda, Elsevier Barfield, J.T., Raiborn C.A. and Dalton M.A. Cost Accounting— Traditions and Innovations (1991) John Hoggett and Lew Edwards, Financial Accounting in Australia Second Edition. (John wiley & Sons, Brisbane 1990)     

BOOK REVIEWS

Book reviewed in this article: Ron Weber, EDP Auditing — Conceptual Foundations and Practice Mitchell, G. B. and Granof, M. H., Principles of Accounting William H. Beaver, Financial Reporting: An Accounting Revolution R. Brealey and S. Myers, Principles of Corporate Finance Robert Libby, Accounting and Human Information Processing: Theory and Applications V. M. Levy, Public Financial Administration Mannix, E. F. and Mannix, J. E., Leading Cases on Australian Income Tax E. H. Castro, Understanding Income Tax Law the Flow-Chart Way John B. Shanahan, Leasing in Australia … the Accounting and Taxation Implications R. R. Sterling, A Critique of Physical Capital V. L. Gole, Fundamentals of Financial Management G. R. Masel, Professional Negligence of Lawyers, Accountants, Bankers and Brokers     

BOOK REVIEWS

Book reviewed in this article: Lee D. Parker, Kenneth R. Ferris & David T. Otley, Accounting for the Human Factor John Richard Edwards, A History of Financial Accounting David K. Round and Anne J. Arnold, Economic and Business Statistics: Practical Applications with Mini tab and SAS E.J. Mishan, Cost-Benefit Analysis James I. Cash, Jr, F. Warren McFarlan and James L. McKenney, Corporate Information Systems Management: The Issues Facing Senior Executives Stephen Salsbury and Kay Sweeney, The Bull, the Bear and the Kangaroo. The History of the Sydney Stock Exchange R.C. Donkin and B.C. McDonald, Computerised Consolidations Package R. Ball, P. Brown, F.J. Finn and R.R. Officer (eds), Share Markets and Portfolio Theory     

BOOK REVIEWS

Book reviewed in this article: G. Whittred & I. Zimmer, Financial Accounting: Incentive Effects and Economic Consequences Charles T. Horngren & Gary L. Sundem, Introduction to Management Accounting Robert Capettini & Donald K. Clancy (eds), Cost Accounting, Robotics and The New Manufacturing Environment A.A. Arens, J.K. Loebbecke, P.J. Best & G.E.P. Shailer, Auditing in Australia: An Integrated Approach Joel M. Stern & Donald H. Chew Jr. (eds), The Revolution in Corporate Finance B. de Caires (ed), The GT Guide to World Equity Markets Centre for Independent Studies Policy Forums 5, Takeovers and Corporate Control: Towards a New Regulatory Environment P.M. Horvitz & R.A. Ward, Monetary Policy and the Financial System R.T.M. Whipple (ed), Commercial Rent Reviews: Law and Valuation Practice Peter Ziegler University of Queensland     

BOOK REVIEWS

Book reviewed in this article: Lee D. Parker, Value-for-Money Auditing: Conceptual Development and Operational Issues E.P. Minnis & C.W. Nobes (eds.), Accountants' Liability in the 1980s — An International View James L. Chan (Ed.), Research in Governmental and Non-Profit Accounting David B. Zenoff (Ed.), Corporate Finance in Multinational Companies A.N. Cox & J.A. MacKenzie, International Factoring J. Hoggett & L. Edwards, Financial Accounting in Australia J. Hoggett & L. Edwards, Accounting in Australia John J. Hampton, Corporate Finance Using Electronic Spreadsheets Bob Mould & Fran Teo, The Cambridge Guide to Visicalc R.B. Vermeesch & K.E. Lindgren, Business Law of Australia I.G. Wallschutzky, Australian Income Tax Law     

Book Reviews

Book reviewed in this article: harvey t. deinzer , Development of Accounting Thought robert v. head , Real-Time Business Systems eldon s. hendriksen , Accounting Theory robert k. jaedicke and robert t. sprouse , Accounting Flows: Income, Funds, and Cash t. w. mcrae , The Impact of Computers on Accounting roy sidebotham , Introduction to the Theory and Context of Accounting delebert a snider , Economic Myth and Reality     

Book Review Section

Book reviewed in this article: G. Peirson and S. Henderson Issues in Financial Accounting M. Sherris Money and Capital Markets R. Roslender Sociological Perspectives on Modern Accountancy V.M. Levy Financial Management of Hospitals G. Cooper Capital Gains Tax R.J. Chambers Foundations of Accounting N. McLeod, J. Passant, B. O'Keefe Essential Tax Legislation S. Roberts, B. Cuthbert and L. Comley Computerised Financial & Management Accounting     

BOOK REVIEWS

Book reviewed in this article: Philip W. Bell, Current Cost/Constant Dollar Accounting and its Uses in the Managerial Decision-Making Process Vernon Kam, Accounting Theory C.W. Nobes & R.H. Parker, Comparative International Accounting E.I. Altman and M.G. Subrahmanyam (eds.), Recent Advances in Corporate Finance Henry Butt and Bob Palmer, Value for Money in the Public Sector: The Decision-Makers Guide Gurdarshan Singh Gill and Graham W.P. Cosserat, Modern Auditing in Australia David J. Fraser and Maxwell E. Aiken, Stettler's Systems-Based Audits Austin Donnelly, The Three “Rs” of Investing, Return Risk Relativity M.S. Adamson, The Valuation of Company Shares and Businesses P. Lipton and A. Herzberg, Understanding Company Law     

The most influential journals in academic accounting

In this article we summarize the findings of articles that have ranked academic accounting journals, as well as articles that provide other bases for considering journal quality. Results indicate that five journals—Accounting, Organizations and Society, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, and The Accounting Review—rank consistently as the top journals in the field. However, these five journals differ substantially as to the numbers of articles they publish overall as well as the proportions of articles that are related to the various specialty areas of accounting. Further, the relative proportions of articles by area do not correspond to the numbers of individuals working in the specialty areas. Financial accounting articles appear in disproportionately high numbers for all journals except Accounting, Organizations and Society, whereas management accounting articles appear in disproportionately low numbers for all journals except Accounting, Organizations and Society. In all journals, systems and tax articles also appear to be disproportionately low vis-à-vis the numbers of individuals working in these areas. Auditing receives fairly even exposure across journals and vis-à-vis individuals in the area, except in the Journal of Accounting and Economics.