国际会计研究杂志

抽象的

Report from the Editors on the first 5 years of International Journal of Accounting Research.

Robert W.

This paper is in the form of a report from the Editors on the first 5 years of International Journal of  Accounting Research. It describes the diversity of papers which have been published in the journal—in terms of their topics, research setting, and theoretical orientation and research methods. It also briefly compares the research published in Accounting Research with the management accounting research by North Americans described by Shields. Finally, it calls for more papers to explore the boundaries of management accounting and its nature in new organizational forms, both within and beyond the existing organizational boundaries.