国际会计研究杂志

抽象的

Editorial Report charts the progress of Accounting Research in its second decade

Robert W.Scapens

This Editorial Report charts the progress of Accounting Research in its second decade. Starting by noting that in 2013 there were almost a quarter of a million downloads of papers from International Journal Accounting Research, it describes the range and diversity of the papers published in the Journal, their topics, research settings, and the theories and research methods used. It emphasises that the editors strongly encourage the use of a broad range of theories and research methods, and they want such diversity to continue to be a defining feature of the papers published in Management Accounting Research in the future. Finally, they urge management accounting researchers to undertake innovative research and to be both original and creative, thereby avoiding the homogeneity and narrowness which seem to be an increasing feature of accounting research more generally. In this way International Journal of Accounting Research will continue to be the major source of leading edge research in the field of Accounting Research.