Downloads and citations in Intelligent Systems in Accounting,Finance and Management

This paper summarizes the papers downloaded most from the years 2000–2002 and traces the number of citations from Google Scholar (beta) for those papers at the beginning of 2008. It is found that the number of downloads and citations are highly correlated, suggesting that downloads is a leading indicator of citations, even years into the future. In addition, this paper assesses which of the papers from the journal have been cited most over the history of the journal, using both ISI–Social Science Citation Index and Google Scholar. It is found that the numbers of citations using both approaches are highly correlated. Copyright © 2009 John Wiley & Sons, Inc.     

AI in Accounting,Finance and Management

This paper summarizes the contributions to the International Journal of Intelligent Systems in Accounting, Finance and Management over its first four years. A taxonomy of papers by functional area and methodology is developed. Rankings of contributions by author, institution and country are summarized.     

Intelligent Systems in Accounting,Finance and Management: ISI journal and proceeding citations,and research issues from most‐cited papers

This paper analyses the citations from Intelligent Systems in Accounting, Finance and Management that have occurred in ISI's Web of Knowledge in February 2010. I found roughly 1000 citations to the journal under 10 different journal name abbreviations, with roughly 25% of the citations occurring during 2008–2009, associated with 27 of the more frequently cited papers. Using that citation data, the H‐index and the 40 (42 with ties) most‐cited papers are presented. I found that ISI's new proceedings data appear to have a different citation pattern than ISI's journal citation data, resulting in citations to more sources, but fewer citations per source. I also examine the research methodologies and applications of the most‐cited papers in an attempt to determine what areas have been cited most and where there are potential gaps in the research. Copyright © 2010 John Wiley & Sons, Ltd.     

中国会计理论研究的国际化:基于国际会计与财务学术期刊的初步分析

本文较为系统地整理和分析了20余年来国际会计与财务学术期刊发表的有关中国会计问题的200余篇研究成果。分析显示:(1)中国会计问题已经积累了相当数量和质量的国际学术研究成果,且近年来的增长趋势明显;(2)作者群主要为华人学者,地区分布广泛;(3)研究方法经历了从规范研究向实证研究为主的转变;(4)研究主题与中国的政治、经济改革以及文化特征密切相关,突出反映了中国特殊的制度背景与研究机会;(5)中国大陆学者在中国会计理论研究的国际化进程中总体贡献比较有限,但近年来发挥的作用明显增强。     

第二届中国会计与财务研究国际研讨会在京召开

近日,由清华大学和香港理工大学联合举办、北京国家会计学院协办的"第二届会计与财务研究国际研讨会"在清华大学隆重召开.来自海内外学术界、实务界和政府部门的300多位专家学者,针对我国会计、审计、财务管理、金融、证券市场及国企改革等领域的一系列相关问题展开了多角度、深层次的研讨.     

The Implementation of Innovative Management Accounting Systems

This paper reports on innovations in management accounting systems (MAS) in three Australian manufacturing enterprises. The study is based on the premise that systems characteristics of the MAS innovations develop in response to triggers for adoption, and the outcomes achieved from the innovative systems will depend on the effective implementation of the costing systems. The MAS innovations implemented include activity-based costing, activity-based management, benchmarking, integrated budgetary system, key performance indicators and balanced scorecards. Five factors influencing the successful implementation of innovative MAS are proposed: commitment to the initiatives; a successful pilot application; incremental development; appropriate training; and integration with other processes and systems.     

第十届中国实证会计国际研讨会征文启事

2011年12月16日至18日云南昆明为了推进我国实证会计研究向纵深方向发展,由国内二十多所重点高校加盟的《中国会计评论》理事会发起,继成功举办前九届研讨会之后,第十届实证会计国际研讨会定于2011年12月16日至18日在云南财经大学举行。这次研讨会将沿袭上届的日程安排:(1)周五全天(16日)为博士生研讨交流会与圆桌论坛。我们拟邀请国内外著名教授等主讲会计研究方向与研究方法等。同时我们拟邀请《管理世界》、《会计研究》、《南开管理评论》等期刊主编与会圆桌讨论文章选题与规范问题;(2)正式的研讨会为一天半,18日(周     

第十届中国实证会计国际研讨会征文启事

2011年12月1 6日至18日云南昆明为了推进我国实证会计研究向纵深方向发展,由国内二十多所重点高校加盟的《中国会计评论》理事会发起,继成功举办前九届研讨会之后,第十届实证会计国际研讨会定于2011年12月16日至18日在云南财经大学举行。这次研讨会将沿袭上届的日程安排:(1)周五全天(16日)为博士生研讨     

第十三届中国实证会计国际研讨会征文通知

<正>为了进一步推进中国实证会计研究事业的发展,第十三届中国实证会计国际研讨会定于2014年12月19日至21日在湖北省武汉市举行。会议由《中国会计评论》理事会主办,中南财经政法大学会计学院承办,中国注册会计师行业发展研究中心、《会计论坛》编辑部以及中南财经政法大学政府会计研究所协办。现面向国内外专家学者征稿。一、研讨会基本安排研讨会会期两天半,初步安排如下:1.12月19日为"博士生研讨交流会与圆桌论坛",拟邀请国内外知名教授讲授会计研究领域与研究方法等相关问题,     

管理会计国际融合

近几年,美国管理会计师协会（IMA）一直致力于推动中国管理会计的发展,为此,本刊记者日前专访了IMA的相关负责人。
　　《新理财》：目前,美国注册管理会计师认证（CMA）在中国的发展如何？IMA在中国有着怎样的计划？
　　Dennis：CMA项目目前在中国发展非常迅速,过去的两年中学员总数实现了30%的增长。尤其是大型跨国企业、国企和央企,对CMA的发展尤其重视。当下,中国正迎来管理会计实践的夏天,作为全球领先的国际管理会计师组织, IMA更会一如既往地同中国政府和企业携手并肩,倡导管理会计最佳实践,推进管理会计人才建设,让会计发挥管理职能,推动企业实现全面的价值提升。     

The Impact of Non-Serial Publications on Research in Accounting and Finance

This study examines the role of books and official Publications in accounting and finance research. From an analysis of thirteen leading journals for the year 1987–8 we report on the characteristics of such non-serial materials used by authors to support their research. We find that the accounting discipline in particular has become more open to influence from other disciplines. The individual perspectives of these thirteen journals can be partially revealed by their use of non-serial materials. Using cluster analysis we examine inter-journal variations in the disciplinary pattern of book citations and the distribution of citations to official bodies. Several relatively homogeneous groupings are identified.     

Symposium on Public Policy Issues in Finance

The thesis of this symposium, organized by James Bicksler, was that while finance theory will surely inform practitioners, it seems appropriate to pay some attention to the opposite flow: practitioners can inform theory. Contributors include a distinguished group of practitioners with extensive backgrounds in economics, and economists with extensive public policy experience: Martin Feldstein, Robert Glauber, David Mullins, and Steven Wallman. Their topics range from privatizing social security, to managing market crashes, to the regulatory agency cost problem, to regulatory constraints in a technologically advanced world.