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.     

Patterns of Research Output in the Accounting Literature: A Study of the Bibliometric Distributions

This study examines whether any regularity exists in the publication pattern among accounting researchers. The empirical results reveal that a strong bibliometric regularity exists in the accounting literature: the number of authors publishing in papers is approximately 1/ n ^c of those publishing one paper. It is shown that the accounting literature conforms very well to the model with c=1.872 if data are taken from a large collection of journals. When applied to individual journals, the result shows that values of c range from 2.220 to 4.368. The graduates of seven graduate programs are found to account for more than one-third of the most prolific authors, indicating strong institutional dominance in the production of accounting literature.     

The importance of being ‘wordy’: willingness to write and publication productivity among accounting academics

Recent attention to institutional variables that underlie the publication productivity levels of academic accountants threatens to obscure the fact that research is conducted by individuals who bring differing levels of ability, motivation and interest to scholarship. This study introduces willingness to write as a new correlate of productivity. Using the population of PhDs in accounting from US universities with conferred degrees between 1986 and 1996 as a sample, the results show that willingness to write is significant in the explanation of publication productivity when this is measured in a variety of ways. In turn, willingness to write is explained by institutional status. However, the direction of these relationships needs to differentiate the type of publishing that the individual undertakes.     

Editorial proximity equals publication success: A function of rational self-interest or good-faith economy?

This paper inquires into a recent finding that shows that proximity to the editor of a top accounting journal significantly increases one's chances of publishing in that journal. Three explanations are provided for this finding—two based on ‘rational self-interest’ and one on the ‘good-faith economy’. These explanations are further considered in light of interview data collected from individuals who worked in the same social space as these editors. While the first two of these explanations align themselves with the field's dominant methodological assumptions they alone do not fully describe actual practice in this field. Indeed, to the extent that this field's actors ignore or discount the third, good-faith explanation the field abrogates its scientific commitment to truth-seeking and objectivity, putting its faith instead in a naïve and potentially damaging vision of human behavior.     

Disclosure of government financial information and the cost of local government’s debt financing——Empirical evidence from provincial investment bonds for urban construction

China’s slowing economic growth and rapid urbanization have made local government debt financing a significant issue.This study uses a sample of China’s provinc...     

The development of the group accounts disclosure system in Japan

The Japanese disclosure system of consolidated statements was introduced in 1977 and extensively revised in 1997. The role of the bureaucracy has been significant in these developments and seems to be part of Japan's closed culture. However, other explanations could also be applied. In particular, although Japanese firms opposed such disclosures on the basis of preparation costs, the Japanese government had to modernize the disclosure system, including consolidation, in order to develop the securities market regardless of an individual company's interests.     

Moments of Compound Mixed Poisson Distributions

Recursive formulae are derived for the evaluation of the moments and the descending factorial moments about a point n of mixed Poisson and compound mixed Poisson distributions, in the case where the derivative of the logarithm of the mixing density can be written as a ratio of polynomials. As byproduct, we also obtain recursive formulae for the evaluation of the moments about the origin, central moments, descending and ascending factorial moments of these distributions. Examples are also presented for a number of mixing densities.     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

【正】The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing ...     

The China puzzle: Opportunities for accounting research

How can China achieve phenomenal economic growth despite what is considered as 'weak' institutions in market-based economies? Xu(2011) provides a framework to u...     

Guidelines for Manuscripts Submitted to The China Journal of Accounting Research

正The China Journal of Accounting Research"CJAR"(ISSN 1755-3091)publishes quarterly.It contains peer-reviewed articles and commentaries on accounting,auditing and corporate governance issues that relate to the greater China region.We welcome the submission of both theoretical and empirical research papers pertinent to researchers,regulators and practitioners.Authors should note:     

The designing of corporate accounting law in Japan after the Second World War

After the Second World War, during the neutralization of the controlled economy of wartime Japan, a design for a Corporate Accounting Law was elaborated by the Investigation Committee on the Business Accounting System. The Investigation Committee tried to establish not only new business accounting standards but also a central and independent administrative organ of corporate accounting regulation on the basis of the Corporate Accounting Law. The Corporate Accounting Law was expected to lay the legal foundation of the new corporate accounting regulation regime in Japan. Nevertheless, even though the original design of the fundamental accounting law was never realized, it should be considered the starting point for our understanding of external accounting history in post-war Japan.     

Asset valuation and accounting strategy within the Japanese shipping industry c.1876-c.1950

The Japanese shipping industry adopted European-style book-keeping in the 1870s. Before 1937, there were few regulations on accounting practices in Japan and we can observe their natural evolution at the Nippon Yusen Kaisha (NYK). NYK, which prospered to become a blue-chip company, developed its accounting techniques in asset valuation exploiting a policy that income and expense from selling securities or vessels should not go directly to the profit and loss account. Asset revaluations were undertaken not to reflect market value but to implement accounting strategy.     

Aims and Scope

<正>The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to...     

The case for management history

This article defines the case for treating management history as a discrete subject area, although one closely related to business, accounting, labour, and industrial history. It seeks to concentrate on the nature, process, and practice of management as an activity within the organization, and to argue that it is important that modern British managers understand the intellectual and cultural roots of their profession, since without these they will tend to be swayed by short-term management 'fads'. Within the broad topic there are several identifiable sub-areas for potential exploration, including the comparative historical development of management between different countries, management institutions, managerial careers and labour markets, management structures, management skills, and management thought and theory.