A review of the literature on culture in hotel management research: What is the future?

This paper aims to provide insights into the development of research on culture in the hotel industry by reviewing the existing literature. A total of 107 journal articles published between 1985 and 2010 were retrieved from 12 refereed journals, all of which could be accessed online. The papers were categorized into six major groups according to Pizam's (1993) hierarchy of cultures, and were further sorted by year of publication, source, subject area, region of focus, and the nature of the research. National culture, organizational culture, and cross-cultural comparison were found to be the most popular research topics. In contrast, few studies have investigated industry, occupational, and corporate cultures in association with hotel management studies, prompting concern for future research. In summary, this review paper offers a first and important attempt to understand the development of research on culture in the hotel management field and identifies future research opportunities.     

2009～2011年《林业经济》论文基金项目统计分析

通过对2009～2011年在《林业经济》上刊载文章标注基金项目的统计,对目前林业经济及相关研究基金项目资助状况进行了梳理,从地域分布、单位分布、核心文献作者等方面进行分析,尝试从一个侧面反映出林业经济研究作者群体的主要力量分布状况,展示我国林业经济研究队伍的概貌。     

The incidence of documented standards for research in departments of accounting at US institutions

Evidence suggests that standards for research in accounting are vague to junior faculty at the same time business schools are placing more emphasis on scholarship when evaluating faculty for tenure and promotion (T&P). In response, we investigate the incidence of accounting-specific documented standards for research in T&P decisions based on an email survey of accounting department administrators at US institutions. In addition, we report respondent data about the use of documented and informal journal lists. Our findings suggest that few accounting departments, regardless of accreditation status, utilize department-specific written scholarship standards or journal lists, supporting faculty perceptions that scholarship requirements for T&P are vague. As part of our analysis we review implications of the Final Report of the AACSB International Impact of Research Task Force (AACSB International, 2008) on the use of journal lists for tenure and promotion decisions. We summarize by advocating for specific accounting department-level policies for T&P, including consideration of explicit journal lists.     

Journal Rankings,Collaborative Research and Publication Strategies: Evidence from China

Abstract

The primary focus of our paper is on the potential for in-house journal ranking lists to create friction between international collaborating researchers due to differences in how particular journals are rated on different lists. Using a questionnaire distributed to Chinese accounting researchers, we identify a number of potential friction points between Chinese and UK researchers. We find that almost all of our Chinese respondents use their own school's in-house ranking list as the primary or exclusive reference point for assessing journal quality, and 73% of respondents acknowledge that this has caused problems when working with scholars from other universities because of differences in how their institutions rank journals.     

You Cannot Judge a Book by Its Cover: The Problems with Journal Rankings

Abstract

Journal rankings lists have impacted and are impacting accounting educators and accounting education researchers around the world. Nowhere is the impact positive. It ranges from slight constraints on academic freedom to admonition, censure, reduced research allowances, non-promotion, non-short-listing for jobs, increased teaching loads, and re-designation as a non-researcher, all because the chosen research specialism of someone who was vocationally motivated to become a teacher of accounting is, ironically, accounting education. University managers believe that these journal ranking lists show that accounting faculty publish top-quality research on accounting regulation, financial markets, business finance, auditing, international accounting, management accounting, taxation, accounting in society, and more, but not on what they do in their ‘day job’ – teaching accounting. These same managers also believe that the journal ranking lists indicate that accounting faculty do not publish top-quality research in accounting history and accounting systems. And they also believe that journal ranking lists show that accounting faculty write top-quality research in education, history, and systems, but only if they publish it in specialist journals that do not have the word ‘accounting’ in their title, or in mainstream journals that do. Tarring everyone with the same brush because of the journal in which they publish is inequitable. We would not allow it in other walks of life. It is time the discrimination ended.     

A Ranking of Journals in Economics and Related Fields

Abstract. This paper presents an update of the ranking of economics journals by the invariant method, as introduced by Palacio‐Huerta and Volij, with a broader sample of journals. By comparison with the two other most prominent rankings, it also proposes a list of ‘target journals’, ranked according to their quality, as a standard for the field of economics.     

Wirtschaftsinformatik – Evolution of the Discipline as Reflected by Its Journal

In 1959, the journal “elektronische datenverarbeitung” (electronic data processing) was founded. Later it was renamed as “Angewandte Informatik” (applied computer science). Due to the diversification of computer science and the emergence of the discipline “business and information systems engineering” (BISE) the journal was focused on this discipline. Accordingly, the name was changed to WIRTSCHAFTSINFORMATIK (the German word for BISE). Fifty volumes of the journal reflect major developments and varying topics of the discipline. By installing a broad editorial board comprised of researchers and practitioners as well as by cooperation with the major scientific associations the journal became the central publication in the field. The paper gives a survey of organization, design, thematic focuses, and important subjects. Thus, by browsing through the contents of the journal the development of the scientific discipline Wirtschaftsinformatik is illustrated.

Publishing: art or science? Reflections from an editorial perspective

This essay conveys insights into the ‘journal process’ gained through my experiences serving in an editorial capacity. Here, three basic messages emerge. First, if a study is to be successful, it must address an interesting and important topic and then investigate it in a rigorous, scientific and robust manner. Second, the study must be communicated in a sufficiently transparent and accessible fashion so that the gatekeepers can critically evaluate the work, and ultimately so that it influences the readers of the journal. Finally, authors are strongly advised to subject their work to external scrutiny before submitting it for peer review, by exposing it to colleagues and/or by presenting it in public forum such as conferences or workshop seminars.     

Using journal entries to teach partnership tax: An illustrative case

The use of journal entries to teach partnership taxation concepts provides students with a visual tool that liberates them from the memorization of formulas that has long been a staple in partnership tax education. Employing journal entries as our pedagogy, we present a case designed to be a comprehensive project for a stand-alone graduate partnership taxation course. We also provide guidance for how individual components within the case can be assigned, which could be particularly useful to instructors of business entity tax courses. Our case provides a resource that will assist instructors in teaching and students in understanding (1) the book accounting requirements, and (2) the interrelationship between the tax and book reporting requirements. Graduate tax students who completed this case in its entirety agree that the case meets its stated learning objectives, and that journal entries are an effective tool for analyzing partnership tax transactions and make learning partnership taxation easier.