Accounting Research Journal

ISSN: 1030-9616

Article publication date: 28 October 2014



Chapple, E. (2014), "Editorial", Accounting Research Journal, Vol. 27 No. 3. https://doi.org/10.1108/ARJ-09-2014-0074



Emerald Group Publishing Limited


Article Type: Editorial From: Accounting Research Journal, Volume 27, Issue 3

Welcome to Issue 3 of Volume 27 of the Accounting Research Journal. This issue comprises a general issue, and once again in this collection of papers, the journal demonstrates our enthusiastic support of accounting and business education research as three papers in this issue deal with accounting education, from a global perspective.

We are pleased to publish Dr Mirela Malin’s paper on the topical subject of enhancing teaching through the use of devices, and I commend her article “Enhancing Lecture Presentation through Tablet Technology” as a concise and insightful piece challenging us on our perceptions of technology use in the classroom. Moving to the international arena, Professor Theodore T.Y. Chen asks: “Is Hong Kong Ready for Accounting Education Reform: An Analysis of Tri-partite Views”? Professor Chen is th Head of the Department of Accounting, Hong Kong Shue Yan University, Hong Kong, and he addresses his question by utilizing a questionnaire to the accounting profession and academics. He generally finds that there is harmony between the profession and academics as to the way Hong Kong universities have been educating the accounting graduates. Finally, Dr Jade McKay is our corresponding author on a project on a global scale: “Towards a Global Model of Accounting Education”. I am pleased to publish this article with a team of high calibre accounting education researchers: Professor Kim Watty, Dr Nadana Abayadeera and Mr Luckmika Perera are Dr McKay’s colleagues from Deakin University, Melbourne, Australia, together with Associate Professor Satoshi Sugahara from Hiroshima Shudo University, Hiroshima, Japan.

In the remaining two articles in this issue, Professor Nicholas Apergis (Department of Banking & Financial Management, University of Piraeus, Greece) with his colleagues Dr Christina Christou (Assistant Professor in Econometrics, Department of Banking & Financial Management, University of Piraeus, Greece) and Dr Christis Hassapis (Associate Professor of Economics, Department of Economics, University of Cyprus) examine “Accounting Standards Convergence Dynamics – International Evidence from Club Convergence and Clustering”. This article explores convergence of accounting standards across worldwide adopted measures to investigate whether countries that have not adopted International Financial Accounting Standards (IFRS) across the globe have displayed a tendency or not for convergence. Finally, Dr Carl R. Borgia (Associate Professor, Florida Atlantic University), Dr Philip H. Siegel, (McCurry & Company CPAs) and Dr Dennis Ortiz (Assistant Professor, University of Texas, Pan American) present “A Survival Analysis of Tax Professionals’ Performance and Internship Experience”. This study considers the effect of an internship experience on tax accountants’ professional performance and finds mixed evidence.

In other news, the journal was pleased to sponsor a “best paper” award at the recent Accounting and Finance Association of Australia and New Zealand conference, held in Auckland in July 2014. The Journal sponsored the prize for the category “Accounting Information Systems/Ethics/Tax/Interdisciplinary/Critical perspectives”. The decision as to the best paper was made by the AFAANZ technical committee, and I am pleased to congratulate Dr Maria Strydom and Dr Carly Moulang for their award-winning paper “Does Well-Being Matter for Decision-Making”. I hope that these high performing researchers favourably consider this journal as a possible outlet for their future research.

Ellie Chapple - Joint Editor, September 2014

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