A Topical Analysis Of Three Northern Hemisphere Accounting Journalsâ€™ Output
The results of the topical analysis show that both Critical Perspectives on Accounting and Accounting Organizations and Society enjoy a heavy concentration of historical and profes-sional accounting articles. Critical Perspectives on Accounting also focuses on public sector ac-counting manuscripts, while Accounting Organizations and Society dwells considerably on the topics of environmental accounting and organizational outcomes. The research output of Con-temporary Accounting Research appears entirely technical with a heavy concentration of manu-scripts that cover technical auditing issues, earnings reporting and cost accounting.
The clear implication for new accounting journals springing up in the southern hemi-sphere is that there is great scope for an â€œalternative voiceâ€ that not only captures the technicali-ties of Contemporary Accounting Research but also the well worn paths of Critical Perspectives on Accounting and Accounting Organizations and Society in the â€˜southern hemisphereâ€™ setting.
Keywords:Â Â Â Contemporary accounting output, topical analysis, historical accounting, accounting profession, environmental accounting, auditing, and earnings reporting.
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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.