ACCOUNTING FIRMS, THE ACCOUNTING INDUSTRY, AND ACCOUNTING RESEARCH

1999 ◽  
Vol 31 (1) ◽  
pp. 1-13 ◽  
Author(s):  
RICK ANTLE
2001 ◽  
Vol 28 (2) ◽  
pp. 141-186 ◽  
Author(s):  
Stephen A. Zeff

This article begins by recounting the circumstances that led to the AICPA's decision in 1957 to appoint a special committee to recommend a stronger research program to support the process of establishing accounting principles. It then proceeds to examine in depth the committee's sometimes difficult deliberations that eventually led to a unanimous report, in which it recommended the creation of an Accounting Principles Board and an enlarged accounting research division within the Institute. In the course of the article, the author brings out the strong philosophical differences among several of the Big Eight accounting firms that had been impeding the work of the Committee on Accounting Procedure and that also intruded into the Special Committee's deliberations.


2001 ◽  
Vol 13 (1) ◽  
pp. 221-251 ◽  
Author(s):  
Alice A. Ketchand ◽  
Jerry R. Strawser

Organizational commitment (OC) is a concept that seeks to capture the nature of the attachments formed by individuals to their employing organizations. Beginning with Porter et al. (1974), prior researchers have attempted to identify what factors influence the formation of OC in individuals and how OC (once formed) influences important organizational consequences. Recent research in the industrial/organizational psychology and organizational behavior literature has identified the existence of multiple dimensions of OC and found different relationships between these dimensions and important organizational consequences. However, with some isolated exceptions (Ketchand and Strawser 1998; Kalbers and Fogarty 1995; Caldwell et al. 1990), accounting research has examined only one dimension of OC. This manuscript summarizes previous research in the industrial/organizational psychology, organizational behavior, and particularly accounting literature regarding the identification of various dimensions and subdimensions of OC and the relationships of these dimensions and subdimensions with important antecedents, correlates, and consequences. In light of these findings, suggestions are provided for accounting researchers to evaluate: (1) the role of multiple dimensions of OC in influencing attachment to the organization, (2) how changes in the public accounting work environment affect the role of OC, and (3) how OC research can provide practical results for public accounting firms.


2017 ◽  
pp. 75-80
Author(s):  
Orazio Vagnozzi

The existence of a gap between accounting research and accounting practice has been extensively described in literature. In order to be able to publish a research in a high-ranked accounting journal, it seems that methodological issues are more important than those related to the relevance of the topics covered. To improve research and accounting practice and to avoid the risk of accounting research becoming selfreferential, every effort should be made to bridge the current gap between research and accounting practice. To this end, the development of mutual knowledge of the agenda of researchers and practitioners on the one hand, and participation in joint projects on the other, could represent possible future solutions to be pursued.


2017 ◽  
pp. 67-74
Author(s):  
Giovanni Andrea Toselli

This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same time, the industrial system (and not only it), by creating a strong feeling of trust in general economic and financial communication, thus fostering higher level of accountability.


2017 ◽  
pp. 29-42
Author(s):  
Aldo Pavan ◽  
Isabella Fadda

Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need reference theories, coming from other disciplines and particularly economics and sociology. In this context, it is questioned if accounting research does exist anymore and if it is relevant to the business world. Some scholars have begun to wonder whether it would be appropriate to revalue normative approaches in order to conduct a type of research which is useful to the society and allows the preservation of specific accounting knowledge. A necessity emerges to come back to the prominence of business and accounting issues over methodologies and sociological theories. Research should be directed to tackle wide and current phenomena, not just the narrow and past ones. Speculative thinking has to be reassessed and empirical findings should be used to strengthen it as starting premises. Explaining phenomena is not enough; empirical research has to go beyond its findings; the emphasis should be shifted to the drawing of policy recommendations.


2018 ◽  
Vol 02 (02) ◽  
Author(s):  
Oyebisi M Ibidunni ◽  
Wisdom Okere ◽  
Ayodotun Ibidunni ◽  
Abimbola Joshua ◽  
Eche Okah

Author(s):  
N. Smyrnova

Currently one of the most urgent tasks of improving conditions for the formation of economic development is to create a developed logistic infrastructure. However, the views on the nature and composition of the logistics infrastructure are contradictory, and the composition of the organization’s logistics infrastructure is not sufficiently systematic, mainly in terms of the environment. Specifying the nature and components of the logistics infrastructure business in Ukraine, we believe, will help create a system model of the logistics of a particular company and requires further research.The purpose of the research is to clarify the essence of the category "enterprise’s logistic infrastructure", the composition of its objects and the detailing of these objects for Ukrainian organizations Research methods are: specification; monographic method; critical analysis, synthesis. We believe that the logistics infrastructure of the company is a combination of external and internal objects that form the mechanism of movement of material and associated with them flows from producer to consumer.Given this definition, the objects of the external and internal logistic infrastructure of the organization can be grouped according to their functional roles. Among the objects of external logistic infrastructure of the organization offered are: objects of institutional regulatory infrastructure (the legislature, executive and judiciary and local authorities dealing with transport and road facilities, Tax, Sanitary Inspection Service, standards bodies and metrology, etc.); objects of trade and intermediary infrastructure (trade exchanges, trading houses, broker, agency, commission, company, wholesale markets, retail stores, etc.); financial and credit facilities infrastructure (banks, insurance companies, leasing companies, currency exchanges, etc.); infrastructure facilities personnel (labor exchange, employment agencies, employment centers, etc.); objects of social infrastructure (international and domestic logistics association Chamber of Commerce, the Ukrainian Union of Industrialists and Entrepreneurs, the Central Union of Consumer Societies of Ukraine, Association of International Freight Forwarders of Ukraine, the International Road Transport Union, etc.); objects of engineering infrastructure (producers and service center for technical devices used in logistics activities, vehicles of different types and purposes, handling equipment and handling machinery, commercial and technological equipment, office equipment, devices communications, safety and fire safety, cargo terminals, transport and public warehouses, packaging enterprises, etc.); objects of foreign infrastructure (customs services, trade representative of State, World Trade Center, etc.); objects of information infrastructure (enterprise communications, information and telecommunications networks, support services company for the development and implementation of software, etc.); facilities of infrastructure advisory (consulting firms, accounting firms, legal counseling centers, etc.); objects of innovation infrastructure (research organizations and design offices involved in the development of new types of packaging, design and handling equipment handling machinery, more efficient and economic, marketing firms that study and predict the markets of logistics products and services, logistics firms who develop optimal routes of passenger and freight transport, warehouse design rational processes of cargo, etc.). The company may have its own logistics infrastructure facilities, and can use appropriate objects of other companies and organizations. Globalization of logistics activities and implementation of Ukrainian economy capacity need to make further scientific and applied research aimed at developing complex measures to create advanced and efficient logistics infrastructure on the base of system approach at micro and macro levels.


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