Accounting Perspectives最新文献

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则（FRAS）加拿大角

IF 0.9

Accounting Perspectives Pub Date : 2025-09-08 DOI: 10.1111/1911-3838.70000

引用次数: 0

Sharing Accounting Research on Equity, Diversity, Indigeneity, Inclusion, and Belonging (EDIIB): Using Infographics to Communicate Highlights and Foster Engagement* 股权、多样性、固有性、包容性和归属（EDIIB）的共享会计研究：利用信息图表传达重点并促进参与*

IF 0.9

Accounting Perspectives Pub Date : 2025-08-22 DOI: 10.1111/1911-3838.12415

Merridee Bujaki, Anamika Jayendran

引用次数: 0

Cybersecurity Risks and Incidents Disclosure: A Literature Review* 网络安全风险与事件披露：文献综述*

IF 0.9

Accounting Perspectives Pub Date : 2025-08-07 DOI: 10.1111/1911-3838.12411

Farzaneh Amani, Michel Magnan, Rucsandra Moldovan

引用次数: 0

What's the Holdup? Sustainability Reporting's Uneven Push into Areas of “Old Guard” Traditional Accounting: A Bibliometric Analysis* 什么事耽搁了？可持续发展报告对“守旧”传统会计领域的不均衡推动：文献计量分析*

IF 0.9

Accounting Perspectives Pub Date : 2025-06-19 DOI: 10.1111/1911-3838.12402

Sanobar Anjum Siddiqui, S. Leanne Keddie

{"title":"What's the Holdup? Sustainability Reporting's Uneven Push into Areas of “Old Guard” Traditional Accounting: A Bibliometric Analysis*","authors":"Sanobar Anjum Siddiqui, S. Leanne Keddie","doi":"10.1111/1911-3838.12402","DOIUrl":"https://doi.org/10.1111/1911-3838.12402","url":null,"abstract":"Sustainability accounting has encountered strong headwinds while advancing into “old guard” traditional accounting. To understand the status of sustainability accounting with regard to public interest, in this paper we examine the peer-reviewed accounting literature of the last 10 years using a robust bibliometric approach. Through co-citation analysis, bibliographic coupling, and co-word analysis, we find that despite the “old guard” headwinds, sustainability accounting has been progressing into traditional accounting. Disciplines that appear to intersect with sustainability accounting include assurance, taxation, marketing, and supply chain management; conversely, disciplines that lag behind include financial and management accounting. Compared to sustainability reporting and corporate social responsibility, environmental, social, and governance is less researched. The journal with the largest number of sustainability accounting articles is Meditari Accountancy Research, while Critical Perspectives on Accounting has garnered the most citations among the journals. Jan Bebbington is the author with the highest citation count. The findings of this bibliometric analysis reveal not only the status of sustainability accounting but also the “big picture” patterns in accounting research.","PeriodicalId":43435,"journal":{"name":"Accounting Perspectives","volume":"24 3","pages":"695-733"},"PeriodicalIF":0.9,"publicationDate":"2025-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/1911-3838.12402","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145008004","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Overwork: A Review of the Literature and Importance to Management Accounting Research* 过度工作：文献综述及其对管理会计研究的重要性*

IF 0.9

Accounting Perspectives Pub Date : 2025-06-18 DOI: 10.1111/1911-3838.12409

Ala Mokhtar

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引用次数: 0

Determinants and Consequences of SEC Comment Letters: A Review* 美国证券交易委员会评议函的决定因素和后果：综述*

IF 0.9

Accounting Perspectives Pub Date : 2025-06-13 DOI: 10.1111/1911-3838.12405

Valerie Li, Yan Luo

引用次数: 0

Financial Reporting & Assurance Standards (FRAS) Canada Corner 财务报告与鉴证准则（FRAS）加拿大角

IF 1.6

Accounting Perspectives Pub Date : 2025-06-06 DOI: 10.1111/1911-3838.12410

引用次数: 0

Earnings Disclosures and Investor Judgments: The Joint Effect of Incidental Affect and Emotion-Understanding Ability* 盈余披露与投资者判断：附带影响与情绪理解能力的共同作用*

IF 0.9

Accounting Perspectives Pub Date : 2025-06-02 DOI: 10.1111/1911-3838.12406

Michael J. Wynes

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引用次数: 0

The Effect of the Interaction of Peer Influence and Affect on Budgetary Slack* 同伴影响与影响互动对预算松弛的影响*

IF 1.6

Accounting Perspectives Pub Date : 2025-04-28 DOI: 10.1111/1911-3838.12403

Xin Geng, Arron Scott Fleming, Alyssa S. J. Ong

引用次数: 0

A Survey of Research on Fair Value Accounting for Financial Institutions* 金融机构公允价值会计研究综述*

IF 1.6

Accounting Perspectives Pub Date : 2025-03-31 DOI: 10.1111/1911-3838.12391

Darren Henderson, Kaleab Mamo

引用次数: 0