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Article
Publication date: 1 February 1996

Richard A.E. North, Jim P. Duguid and Michael A. Sheard

Describes a study to measure the quality of service provided by food‐poisoning surveillance agencies in England and Wales in terms of the requirements of a representative consumer…

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Abstract

Describes a study to measure the quality of service provided by food‐poisoning surveillance agencies in England and Wales in terms of the requirements of a representative consumer ‐ the egg producing industry ‐ adopting “egg associated” outbreak investigation reports as the reference output. Defines and makes use of four primary performance indicators: accessibility of information; completeness of evidence supplied in food‐poisoning outbreak investigation reports as to the sources of infection in “egg‐associated” outbreaks; timeliness of information published; and utility of information and advice aimed at preventing or controlling food poisoning. Finds that quality expectations in each parameter measured are not met. Examines reasons why surveillance agencies have not delivered the quality demanded. Makes use of detailed case studies to illustrate inadequacies of current practice. Attributes failure to deliver “accessibility” to a lack of recognition on the status or nature of “consumers”, combined with a self‐maintenance motivation of the part of the surveillance agencies. Finds that failures to deliver “completeness” and “utility” may result from the same defects which give rise to the lack of “accessibility” in that, failing to recognize the consumers of a public service for what they are, the agencies feel no need to provide them with the data they require. The research indicates that self‐maintenance by scientific epidemiologists may introduce biases which when combined with a politically inspired need to transfer responsibility for food‐poisoning outbreaks, skew the conduct of investigations and their conclusions. Contends that this is compounded by serious and multiple inadequacies in the conduct of investigations, arising at least in part from the lack of training and relative inexperience of investigators, the whole conditioned by interdisciplinary rivalry between the professional groups staffing the different agencies. Finds that in addition failures to exploit or develop epidemiological technologies has affected the ability of investigators to resolve the uncertainties identified. Makes recommendations directed at improving the performance of the surveillance agencies which, if adopted will substantially enhance food poisoning control efforts.

Details

British Food Journal, vol. 98 no. 2/3
Type: Research Article
ISSN: 0007-070X

Keywords

Book part
Publication date: 14 July 2006

Nen-Chen Richard Hwang and Donghui Wu

The purpose of this study is to investigate whether the emergence of specialized journals has affected management accounting research paradigms. Articles published in eight…

Abstract

The purpose of this study is to investigate whether the emergence of specialized journals has affected management accounting research paradigms. Articles published in eight leading accounting journals from 1991 to 2000 are analyzed using Shields’ (1997) classification schemes. The study reports two major findings. One is that the overall percentage of management accounting research published in five non-specialized accounting journals has remained relatively constant since the establishment of three specialized journals oriented to management accounting research. The other is that the editorial boards of specialized journals appear to have broader interests in research Topics, to be more flexible with regard to research Methods, and are more willing to accept manuscripts adopting various Theories. Overall, the results of this study support that the emergence of management accounting research journals impacted research paradigms gradually during the 1990s.

Details

Advances in Management Accounting
Type: Book
ISBN: 978-1-84950-447-8

Article
Publication date: 5 May 2015

Nadia Albu, Catalin Nicolae Albu, Stefan Bunea and Maria Madalina Girbina

– This paper aims to investigate the development of accounting academia in an emerging country situated in Central and Eastern Europe.

Abstract

Purpose

This paper aims to investigate the development of accounting academia in an emerging country situated in Central and Eastern Europe.

Design/methodology/approach

First, the authors analyze publications in the main three local Romanian journals dedicated to accounting, using content analysis and statistical tests in line with the issues analyzed for accounting publications in the international literature. Second, they mobilize personal experience of, and observations of local developments by, the authors.

Findings

The authors find that the decision of establishing a national journal ranking system in Romania in 2005 had both positive and negative consequences. Romanian accounting academics were asked after 2005 to focus on a very short notice on writing research papers, following a long period of communism and about 15 years of post-communism during which they wrote textbooks and professional papers. Journal and university rankings therefore influenced the publication behavior of such researchers, leading to searches for efficiency, ease of publications, publications outside accounting as well as to a difficult publication of their research outcome by internationally relevant accounting journals.

Research limitations/implications

Publications in the three Romanian accounting journals for one year were analyzed and the personal experience of the authors mobilized. However, following this study, university administrators and national regulators can better ascertain the effect of their actions, and use these findings to better plan their future actions.

Originality/value

This paper contributes to accounting research literature by offering insights into the current state of accounting research and publication in an emerging economy (Romania), and by investigating the institutional factors that may be responsible for this state of affairs.

Details

International Journal of Accounting & Information Management, vol. 23 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Book part
Publication date: 24 August 2011

Robert W. Rutledge, Khondkar E. Karim and Alan Reinstein

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the…

Abstract

This study examines possible influences on the level of collaboration in published research by the most productive authors of accounting literature. Understanding the collaboration tendencies of these authors should benefit early-career-stage accounting faculty. Seven factors are examined for the publications of 93 of the most productive accounting authors. These productive authors are found to include fewer coauthors on their publications early in their careers. The number of coauthors increases through their first 16 to 17 years and then decreases through the remainder of their careers. The results also indicate that productive accounting researchers include a greater number of coauthors on more recently published articles and on longer articles. Fewer coauthors are included when a productive author is affiliated with a “top-10” university or on articles published in highly ranked accounting journals. Lastly, the results show that prolific authors seek out coauthorship throughout their careers and usually include one or more coauthors on their publications. Implications from these results and specific suggestions for accounting faculty are discussed.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78052-086-5

Article
Publication date: 2 August 2013

Charl de Villiers and John Dumay

– The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals.

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Abstract

Purpose

The purpose of this paper is to examine the construction of articles published in three highly ranked interdisciplinary accounting journals.

Design/methodology/approach

The analysis is based on articles published during 2010 in Accounting, Auditing & Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS) and Critical Perspectives on Accounting (CPA). The authors develop a framework and examine characteristics of the published articles, including the prose.

Findings

Based on the construction of accounting academic articles in the highly ranked interdisciplinary journals, the authors introduce a simplified concept of the five distinct major parts of an article, make some taken-for-granted aspects of article construction explicit and conclude that alternatives, if used effectively, can add to the quality of an article. Finally, there is a discussion of, and a reflection on, how the taken-for-granted rules of academic publishing can be challenged.

Research limitations/implications

This article is limited by the authors ' own analysis and interpretations of AAAJ, AOS and CPA articles published during 2010.

Originality/value

As far as can be ascertained, the authors are the first to examine the construction of research articles published in high ranking interdisciplinary accounting journals. The paper can assist emerging scholars in the process of planning and writing their own articles. For seasoned researchers, the paper ' s insights may serve to reaffirm or help further develop their approach. The paper also contributes to the ongoing debate around the pressure to publish, the measurement of publications, and the difficulties of getting published.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 6
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 18 November 2020

Christoph Endenich, Andreas Hoffjan, Anne Krutoff and Rouven Trapp

This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely…

Abstract

Purpose

This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community.

Design/methodology/approach

This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies.

Findings

The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally.

Research limitations/implications

The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge.

Originality/value

This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

Details

Journal of Accounting & Organizational Change, vol. 17 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 10 November 2014

Charl de Villiers and John Dumay

This article aims to focus on areas that can potentially improve a manuscript’s chances of success, i.e. acceptance for publication. In particular, we deal with topic selection…

1388

Abstract

Purpose

This article aims to focus on areas that can potentially improve a manuscript’s chances of success, i.e. acceptance for publication. In particular, we deal with topic selection, as well as aspects that can improve the manuscript during the writing phase, including the style of prose and citations.

Design/methodology/approach

Recommendations are based on a review of the literature and our own experience. To demonstrate the practical application of the issues that need to be dealt with, examples have been provided from research articles published during 2010 in Accounting, Organizations and Society (AOS) and Accounting, Auditing & Accountability Journal (AAAJ).

Findings

There are some common reasons for rejection that can be avoided, but one of the most important issues is to ensure that the research question is novel and that this novelty is made explicit in the introduction to the manuscript. The novelty–rigour curve (or NR curve) is introduced and the relationship between novelty and rigour, as it relates to a manuscript’s likelihood of acceptance for publication, is explained. The assessment of the prose used in published articles reveals that there are no set rules.

Research limitations/implications

This article does not reveal guaranteed recipes for success, except that careful consideration and motivation of the novelty and rigour of the research undertaken are important. The authors suggest research into reviewer behavioural aspects as a possible avenue for future research.

Originality/value

The novelty-rigour curve that depicts and explains the requirements of, and relationship between, these two research attributes is introduced. This article is novel because the prose of research articles published in AOS and AAAJ is critically examine in an attempt to assist both early career researchers to break into the top tier of accounting journals and established academics to enhance their chances of success. As such, the article has practical value for accounting academics and may also stimulate discussion among reviewers, editorial board members and editors, thereby playing a role in developing the field of accounting academic publishing.

Details

Pacific Accounting Review, vol. 26 no. 3
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 13 April 2015

Lyn Murphy and William Maguire

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the…

Abstract

Purpose

The purpose of this paper is to assess the performance and current position of the Meditari Accountancy Research Journal by building a profile of the articles published over the 21 years since its inception.

Design/methodology/approach

A descriptive meta-analysis of 293 articles published in 30 issues was conducted and comparable South African and international studies to structure the research were drawn upon. Contributors, research fields, research methods, citations and jurisdictions were examined and emerging trends assessed.

Findings

Meditari Accountancy Research Journal has a strong relationship with the South African accounting community. All dimensions of this article indicate that Meditari Accountancy Research has evolved over the 21 years since its inception and has made progress towards an international research journal.

Research limitations/implications

Given that this study relates to one accounting research journal only, there is no specific benchmark against to which to assess its progress. However, the literature offers a basis for comparison.

Practical implications

The challenge is to maintain the traditional South African links while meeting the needs of a changing international accounting research environment.

Originality/value

The current study provides a comprehensive basis for an evaluation of the journal and its future potential by reviewing the full history of Meditari Accountancy Research Journal, which presents insights into the articles published within it, including the range and predominance of contributing authors, research methods, research fields, nature of research, citation rates and jurisdictions.

Details

Meditari Accountancy Research, vol. 23 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

Article
Publication date: 6 July 2015

James A. DiGabriele and Wm. Dennis Huber

The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been…

7085

Abstract

Purpose

The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used.

Design/methodology/approach

This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals.

Findings

Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals.

Research limitations/implications

Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research.

Practical implications

This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants.

Originality/value

This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

Details

Accounting Research Journal, vol. 28 no. 1
Type: Research Article
ISSN: 1030-9616

Keywords

1 – 10 of over 150000