Suchergebnisse

Abstract
Accounting and management practice as well as accounting research would benefit by shifting more of the scholarly attention towards external matters – solving problems of practice – while retaining its emphasis on rigor and validity of research claims.

Abstract
For Nohora Garcia's monograph, Understanding Mattessich and Ijiri: A Study of Accounting Thought, as well as the practice of Accounting, Economics, and Law: A Convivium (CONVIVIUM) to organize a book-critics' panels at the SASE annual meetings, are welcome developments for accounting scholarship. Fortunately, interest in exploring the history of accounting remains strong in many parts of the world. Garcia's analysis of Mattessich and Ijiri's thought is a unique and deep intellectual contribution to accounting. I hope that it will help bring more scholarly attention to the history of accounting thought.

Abstract
Yuji Ijiri was a polymath and pioneer who gave us a better understanding and
methods of accounting and management. His theories of measurement, aggregation,
and double- and triple-entry bookkeeping built an enduring foundation for the
discipline and practice of accounting.

Abstract
Economics and psychology are adjacent disciplines concerned primarily with questions at aggregate and individual levels, respectively. Their interaction is useful, but attempts to integrate them into one discipline have little scientific value.

Abstract
The benefits of top down financial reporting regulation over the past eight decades are less obvious than its failures to achieve the purported goals. Perhaps it is time to give a chance to an alternative approach of regulatory competition.