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Content
2008, Volume 17, Issue 4
- 719-745 Corporate Responses in an Emerging Climate Regime: The Institutionalization and Commensuration of Carbon Disclosure
by Ans Kolk & David Levy & Jonatan Pinkse - 747-764 The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2 Market
by Derek Johnston & Stephan Sefcik & Naomi Soderstrom
2008, Volume 17, Issue 3
- 423-445 Earnings and Capital Management in Alternative Loan Loss Provision Regulatory Regimes
by Daniel Perez & Vicente Salas-Fumas & Jesus Saurina - 447-469 Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market
by Brenda Van Tendeloo & Ann Vanstraelen - 471-502 A Comparison of Error Rates for EVA, Residual Income, GAAP-earnings and Other Metrics Using a Long-Window Valuation Approach
by John Forker & Ronan Powell - 503-535 The Use of Valuation Models by UK Investment Analysts
by Shahed Imam & Richard Barker & Colin Clubb - 537-557 Experienced and Novice Investors: Does Environmental Information Influence Investment Allocation Decisions?
by Claus Holm & Pall Rikhardsson - 559-585 On the Conditions under which Audit Risk Increases with Information
by Yasuhiro Ohta
2008, Volume 17, Issue 2
- 215-241 Cybersecurity, Capital Allocations and Management Control Systems
by Lawrence Gordon & Martin Loeb & Tashfeen Sohail & Chih-Yang Tseng & Lei Zhou - 243-270 Audit-Firm Portfolio Characteristics and Client Financial Reporting Quality
by Ann Gaeremynck & Sofie Van Der Meulen & Marleen Willekens - 271-303 An Experiment in Fair Value Accounting: UK Investment Vehicles
by Jo Danbolt & William Rees - 305-330 Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality
by Bradley Pomeroy & Daniel Thornton - 331-360 The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms
by Jere Francis & Inder Khurana & Xiumin Martin & Raynolde Pereira - 361-392 Do First and Third Quarter Unaudited Financial Reports Matter? The Portuguese Case
by Carlos Alves & F. Teixeira Dos Santos
May 2008, Volume 17, Issue 1
- 1-4 Editorial
by The Editors - 193-202 Book Reviews
by The Editors - 203-205 Call For Papers
by The Editors - 207-208 Call For Papers
by The Editors - 209-209 IPA 2009 announcement
by The Editors
2008, Volume 17, Issue 1
- 5-35 Governance and Merger Accounting: Evidence from Stock Price Reactions to Purchase versus Pooling
by F. Asis Martinez-Jerez - 37-63 Groves Mechanism vs. Profit Sharing for Corporate Budgeting - An Experimental Analysis with Preplay Communication
by Markus Arnold & Eva Ponick & Heike Schenk-Mathes - 65-86 The Governance of Accounting Academia: Issues for a Debate
by Rihab Khalifa & Paolo Quattrone - 87-96 Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough
by Anthony Hopwood - 97-127 Constituting the Academic Performer: The Spectre of Superficiality and Stagnation in Academia
by Yves Gendron - 129-159 Legitimacy and Identity in Germanic Management Accounting Research
by Martin Messner & Calbrecht Becker & Utz Schaffer & Christoph Binder - 161-191 Evidence and Implications of Multiple Paradigms in Accounting Knowledge Production
by Joanne Locke & Alan Lowe
2007, Volume 16, Issue 4
- 675-702 IFRS Adoption and Accounting Quality: A Review
by Naomi Soderstrom & Kevin Jialin Sun - 703-726 Capitalization of R&D and the Informativeness of Stock Prices
by Dennis Oswald & Paul Zarowin - 727-755 Board of Directors' Characteristics and Conditional Accounting Conservatism: Spanish Evidence
by Juan Manuel Garcia Lara & Beatriz Garcia Osma & Fernando Penalva - 757-789 Knowledge Translation in Management Accounting and Control: A Case Study of a Multinational Firm in Transitional Economies
by Sinikka Moilanen - 791-826 Exploring the Effects of Corporate Governance on Intellectual Capital Disclosure: An Analysis of European Biotechnology Companies
by Fabrizio Cerbioni & Antonio Parbonetti - 827-854 The Effects of Corporate Governance on the Relationship between Innovative Efforts and Performance
by Johnny Jermias
2007, Volume 16, Issue 3
- 469-498 Towards a More Comprehensive Understanding of the Roles of Management Accountants
by Sean Byrne & Bernard Pierce - 499-530 The Cost of Customer Satisfaction: A Framework for Strategic Cost Management in Service Industries
by Antonella Cugini & Antonella Caru & Fabrizio Zerbini - 531-554 Financial Consequences in Foreign Subsidiary Manager Performance Evaluations
by Lili-Anne Kihn - 555-583 The Association between Board Composition and Different Types of Voluntary Disclosure
by S. Lim & Z. Matolcsy & D. Chow - 585-623 XBRL: An (Open) Source of Enlightenment or Disillusion?
by Joanne Locke & Alan Lowe - 625-645 Judges' Attitudes toward the Public Accounting Profession
by Philip Reckers & Marianne Jennings & D. Jordan Lowe & Kurt Pany
2007, Volume 16, Issue 2
- 243-276 Simulation-Based Comparison of Existent IAS 19 Accounting Options
by Matthias Amen - 277-298 Does Pro Forma Reporting Bias Analyst Forecasts?
by Patric Andersson & Niclas Hellman - 299-322 Accounting Students and Communication Apprehension: A Study of Spanish and UK Students
by Jose L. Arquero & Trevor Hassall & John Joyce & Jose A. Donoso - 323-362 The Decision Usefulness of Fair Value Accounting - A Theoretical Perspective
by Joerg-Markus Hitz - 363-398 Explaining the Non-Adoption of Post-Completion Auditing
by Jari Huikku - 399-427 Corporate Compliance with Non-Mandatory Statements of Best Practice: The Case of the ASB Statement on Interim Reports
by Musa Mangena & Venancio Tauringana - 429-454 External Auditors, Audit Committees and Earnings Management in France
by Charles Piot & Remi Janin
2007, Volume 16, Issue 1
- 5-33 The Relationship between Voluntary Disclosure and Independent Directors in the Presence of a Dominant Shareholder
by Lorenzo Patelli & Annalisa Prencipe - 35-58 Auditing Stories about Discomfort: Becoming Comfortable with Comfort Theory
by Thomas Carrington & Bino Catasus - 59-97 Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications
by Trevor Hopper & Maria Major - 99-142 Making Business Partners: A Case Study on how Management Accounting Culture was Changed
by Marko Jarvenpaa - 143-171 Customer Focus - An Accountability Dilemma
by Mikael Caker - 173-196 The Issue of Endogeneity within Theory-Based, Quantitative Management Accounting Research
by Robert H. Chenhall & Frank Moers - 197-205 Endogeneity in Management Accounting Research: A Comment
by Laurence Van Lent - 207-215 Endogeneity and Empirical Accounting Research
by David F. Larcker & Tjomme O. Rusticus - 217-221 Endogeneity: A Reply to Two Different Perspectives
by Robert H. Chenhall & Frank Moers
2006, Volume 15, Issue 4
- 443-444 Editorial
by Salvador Carmona - 445-464 Contracting on the Stock Price and Forward-Looking Performance Measures
by Shane Dikolli & Igor Vaysman - 465-505 On the Relationship between Voluntary Disclosure, Earnings Smoothing and the Value-Relevance of Earnings: The Case of Switzerland
by Pascale Lapointe-Antunes & Denis Cormier & Michel Magnan & Sophie Gay-Angers - 507-509 Introduction to the Special Section on Conservatism in Accounting
by James Ohlson & Laurence Van Lent - 511-525 Identifying Conditional Conservatism
by Stephen Ryan - 527-564 International Differences in Conditional Conservatism - The Role of Unconditional Conservatism and Income Smoothing
by Joachim Gassen & Rolf Uwe Fulbier & Thorsten Sellhorn - 565-583 Capitalization of Costs and Expected Earnings Growth
by Kenton Yee - 585-604 Some Informational Aspects of Conservatism
by Avraham Beja & Dan Weiss - 605-626 Conditional Conservatism and the Value Relevance of Accounting Earnings: An International Study
by William Brown & Haihong He & Karen Teitel - 627-649 The Impact of Accounting Conservatism on the Compensation Relevance of UK Earnings
by Vincent O'connell - 651-656 Book Review
by Stella Fearnley - 665-668 European Accounting Review
by Kate Greig - 669-670 Announcement
by Kate Greig
2006, Volume 15, Issue 3
- 311-324 On the Role of Receivables in Managing Salesforce Incentives
by Anil Arya & John Fellingham & Hans Frimor & Brian Mittendorf - 325-349 The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic
by Katerina Hellstrom - 351-366 'The True and Fair View' of Executive Stock Option Valuation
by Seppo Ikaheimo & Nuutti Kuosa & Vesa Puttonen - 367-401 Multiple Origins of Accounting? An Early Italian Example of the Development of Accounting for Managerial Purposes
by Valerio Antonelli & Trevor Boyns & Fabrizio Cerbioni - 403-429 Differential Interpretations, Private Information and Trading Volume Around French Firms' Good News vs. Bad News Preliminary Announcements
by Salim Chahine
2006, Volume 15, Issue 2
- 153-179 Why an auditor can't be competent and independent: A french case study
by Chrystelle Richard - 181-218 Disclosure and determinants studies: An extension using the Divisive Clustering Method (DIV)
by Marie Chavent & Yuan Ding & Linghui Fu & Herve Stolowy & Huiwen Wang - 219-251 Institutional and negotiated order perspectives on cost allocations: The case of the Swedish university sector
by Sven Modell - 253-271 Improving bankruptcy prediction with Hidden Layer Learning Vector Quantization
by J. C. Neves & A. Vieira - 273-287 Timeliness of corporate annual financial reporting in Greece
by Stephen Owusu-Ansah & Stergios Leventis - 289-296 On public sector accounting change: Epistemic communities, consultants, naive officials and a reply to humphrey
by Mark Christensen
2006, Volume 15, Issue 1
- 3-36 Contract-Based budgeting in health care: A study of the institutional processes of accounting change
by Timo Hyvonen & Janne Jarvinen - 37-61 The negative impact of R&D capitalization: A value relevance approach
by Anne Cazavan-Jeny & Thomas Jeanjean - 63-87 Modelling the links between tax and financial reporting: A longitudinal examination of norway over 30 years up to IFRS adoption
by Christopher Nobes & Hans Robert Schwencke - 89-114 Swedish auditors' view of auditing: Doing things right versus doing the right things
by Peter Ohman & Einar Hackner & Anna-Maria Jansson & Finn Tschudi - 115-135 Hedge accounting incentives for cash flow hedges of forecasted transactions
by Barbara Pirchegger
2005, Volume 14, Issue 4
- 675-676 Editorial
by Kari Lukka - 677-724 The endogeneity bias in the relation between cost-of-debt capital and corporate disclosure policy
by Valeri Nikolaev & Laurence van Lent - 725-757 An institutional perspective of accountants' new roles - the interplay of contradictions and praxis
by John Burns & Gudrun Baldvinsdottir - 759-787 User needs in sustainability reporting: Perspectives of stakeholders in Ireland
by Brendan O'Dwyer & Jeffrey Unerman & Elaine Hession - 789-813 The impact of US GAAP reconciliation requirements on choice of foreign stock exchange for firms from common law and code law countries
by Robert Durand & Ann Tarca - 815-838 Information management with specific investments and cost-based transfer prices
by Steffen Hinss & Alexis Kunz & Thomas Pfeiffer - 839-868 Explaining financial difficulties based on previous payment behavior, management background variables and financial ratios
by Peter Back
2005, Volume 14, Issue 3
- 447-474 The 'third hand': Private sector consultants in public sector accounting change
by Mark Christensen - 475-485 The questionable nature of 'third hand' public sector accounting solutions: A case for change?
by Christopher Humphrey - 487-524 Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences
by Rick Cuijpers & Willem Buijink - 525-569 On interdisciplinary movements: The development of a network of support around Foucaultian perspectives in accounting research
by Yves Gendron & C. Richard Baker - 571-577 Introduction: Transitional economies and changing notions of accounting and accountability
by Pat Sucher & Katarzyna Kosmala & Svetlana Bychkova & Irene Jindrichovska - 579-602 True and Fair View or rzetelny i jasny obraz ? A survey of polish practitioners
by Katarzyna Kosmala - 603-633 Accounting in Ukraine since independence: Real politik, problems and prospects
by Irena Solodchenko & Pat Sucher - 635-655 Accounting for good news and accounting for bad news: Some empirical evidence from the Czech Republic
by Irena Jindrichovska & Stuart Mcleay
2005, Volume 14, Issue 2
- 261-295 The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority: Evidence from the Netherlands
by Erik Peek - 297-327 The Impact of departmental interdependencies and management accounting system use on subunit performance
by Jonas Gerdin - 329-334 The impact of departmental interdependencies and management accounting system use on subunit performance: A comment
by Frank Hartmann - 335-340 The impact of departmental interdependencies and management accounting system use on subunit performance: A second look
by Jonas Gerdin - 341-351 'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction
by Christopher Humphrey - 353-362 Accounting education, research and practice: After Enron, where do we go?
by Michael Diamond - 363-372 Rules, rogues, and risk assessors: Academic responses to Enron and other accounting scandals
by Sue Ravenscroft & Paul Williams - 373-382 Financial scandals, accounting change and the role of accounting academics: A perspective from North America
by David Cooper & Jeff Everett & Dean Neu - 383-394 Corporate governance crisis down under: Post-Enron accounting education and research inertia
by Lee Parker - 395-404 CSR after Enron: A Role for the academic accounting profession?
by David Owen - 405-415 Nothing like the Enron affair could happen in France (!)
by Herve Stolowy - 417-427 After the scandals: A German-speaking perspective on management accounting research and education
by Albrecht Becker & Martin Messner - 429-439 In the aftermath of crisis: The post-Enron implications for Spanish university accounting educators
by Jose Gonzalo & Anne Garvey
2005, Volume 14, Issue 1
- 3-39 Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?
by Denis Cormier & Michel Magnan & Barbara Van Velthoven - 41-61 The value relevance of environmental performance
by Lars Hassel & Henrik Nilsson & Siv Nyquist - 63-94 The explanatory factors of intellectual capital disclosure to financial analysts
by Emma Garcia-meca & Isabel Parra & Manuel Larran & Isabel Martinez - 95-99 Introduction
by Begona Giner & William Rees - 101-126 The introduction of International Accounting Standards in Europe: Implications for international convergence
by Katherine Schipper - 127-153 The adoption of International Accounting Standards in the European Union
by Geoffrey Whittington - 155-180 Earnings management under German GAAP versus IFRS
by Brenda van Tendeloo & Ann Vanstraelen - 181-212 A commentary on issues relating to the enforcement of International Financial Reporting Standards in the EU
by Philip Brown & Ann Tarca - 213-235 Economic and normative pressures as drivers for the adoption of International Accounting Standards in Finland since 1976
by Pekka Pirinen
2004, Volume 13, Issue 4
- 597-620 Audit quality and the going-concern decision-making process: Spanish evidence
by Emiliano Ruiz-Barbadillo & Nieves Gomez-Aguilar & Cristina De Fuentes-Barbera & Maria Antonia Garcia-Benau - 621-641 Fair value accounting in the agricultural sector: some implications for international accounting harmonization
by Charles Elad - 643-657 Intertemporal aggregation and incentives
by Anil Arya & Jonathan Glover & Pierre Jinghong Liang - 659-687 Performance management and management control: evaluated managers' point of view
by Annick Bourguignon - 689-711 Reactions of the Spanish capital market to qualified audit reports
by Maria Consuelo Pucheta Martinez & Antonio Vico Martinez & Maria Antonia Garcia Benau - 713-741 Taxable income differences between foreign and domestic controlled corporations in Norway
by John Christian Langli & Shahrokh Saudagaran - 743-770 Capital assets in governmental accounting reforms: comparing Flemish technical issues with international standards
by Johan Christiaens - 771-786 The impact of audit quality on earnings rounding-up behaviour: some UK evidence
by Tom Van Caneghem - 787-805 Voluntary disclosures of quoted pharmaceutical companies in Sweden and the UK: the development over the period 1984-98
by Sidney Gray & Kenth Skogsvik
2004, Volume 13, Issue 3
- 413-413 Editorial
by Kari Lukka - 415-441 Cost-quality conflict in audit firms: an empirical investigation
by B. Pierce & B. Sweeney - 443-464 Valuing external costs - from theory to practice: implications for full cost environmental accounting
by Nicolas Antheaume - 465-497 Predicting corporate failure: empirical evidence for the UK
by Andreas Charitou & Evi Neophytou & Chris Charalambous - 499-499 Introduction
by Anne Loft & Kim Jeppesen - 501-522 Evidence on (the lack of) audit-quality differentiation in the private client segment of the belgian audit market
by Heidi Vander Bauwhede & Marleen Willekens - 523-540 The effects of environmental risk information on auditors' decisions about prospective financial statements
by Waymond Rodgers & Thomas Housel - 541-560 Auditor size and audit pricing: evidence from small audit firms
by Lasse Niemi - 561-582 The corporate image of auditors in a developing audit market within the EU: the case of Spain
by Peter Moizer & Maria Antonia Garcia Benau & Christopher Humphrey & Antonio Vico Martinez
2004, Volume 13, Issue 2
- 213-234 The effect of revised IAS 14 on segment reporting by IAS companies
by Jenice Prather-Kinsey & Gary Meek - 235-259 Voluntary management earnings forecasts and discretionary accruals: evidence from Danish IPOs
by Jeffrey Gramlich & Ole Sørensen - 261-292 Balance sheet versus earnings conservatism in Europe
by Juan Manuel Garcia Lara & Araceli Mora - 293-317 A collaborative approach for managing project cost of poor quality
by Teemu Malmi & Pekka Jarvinen & Paul Lillrank - 319-340 Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies
by Annalisa Prencipe - 341-371 Accounting for financial instruments in the banking industry: conclusions from a simulation model
by Gunther Gebhardt & Rolf Reichardt & Carsten Wittenbrink - 373-390 Accounting for derivatives: An evaluation of reporting practice by UK banks
by Margaret Woods & David Marginson
2004, Volume 13, Issue 1
- 5-5 Editorial
by Kari Lukka - 7-38 Unit costs in central government annual reports: a critical appraisal of the practices developed
by Peter Skærbæk & Jens Aaris Thisted - 39-71 Mobilizing local knowledge with 'Provocative' non-financial measures
by Juhani Vaivio - 73-104 Specification and power of cross-sectional abnormal working capital accruals models in the Spanish context
by Jose J. Alcarria Jaime & Belen Gill de Albornoz Noguer - 105-130 Long-run abnormal returns and income smoothing in the Spanish stock market
by Raul Iniguez & Francisco Poveda - 131-159 The adjustment of financial ratios in the presence of soft budget constraints: evidence from Bulgaria
by Jozef Konings & Hylke Vandenbussche - 161-178 A descriptive analysis of audit price changes in the UK 1991-95
by Christopher Pong
2003, Volume 12, Issue 4
- 597-603 Intangibles and intellectual capital: an introduction to a special issue
by Baruch Lev & Stefano Zambon - 605-633 The economic value of the R&D intangible asset
by Marta Ballester & Manuel Garcia-Ayuso & Joshua Livnat - 635-659 Do financial analysts get intangibles?
by Eli Amir & Baruch Lev & Theodore Sougiannis - 661-697 Self-sorting, incentive compensation and human-capital assets
by A. Rashad Abdel-khalik - 699-732 Labour leverage, equity risk and corporate policy choice
by Joshua Rosett - 733-751 What it means is what it does: a comparative analysis of implementing intellectual capital in Norway and Spain
by Cristina Chaminade & Hanno Roberts - 753-779 Exploring intellectual capital in hospitals: two qualitative case studies in Italy and Austria
by Michael Habersam & Martin Piber - 781-795 Intellectual capital accounting as management fashion: a review and critique
by Robin Fincham & Robin Roslender - 797-811 Accounting for intangible assets: current requirements, key players and future directions
by Stephen Powell
2003, Volume 12, Issue 3
- 409-442 On bringing more action into management accounting research: process considerations based on two constructive case studies
by Eva Labro & Tero-Seppo Tuomela - 443-463 Analysis and diagnosis of income smoothing in Spain
by B. Gill de Albornoz & Jose Alcarria - 465-487 The true and fair view construct in the context of the Polish transition economy: some local insights
by Katarzyna Kosmala-MacLullich - 489-513 Determinants of government underfunded public pension liabilities in the OECD
by Paul Klumpes - 515-547 Exploring notions of control across cultures: a narrative approach
by Tobias Scheytt & Kim Soin & Thomas Metz - 549-566 Accounting change in Norway
by David Alexander & Hans Schwencke - 567-579 Investor relations on the Internet: a survey of the Euronext zone
by J. Geerings & L. H. H. Bollen & H. F. D. Hassink - 581-591 Global Financial Reporting
by Jan Klaassen
2003, Volume 12, Issue 2
- 261-262 Review
by Kari Lukka - 263-285 The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomorphism
by Wim Van der Stede - 287-309 Accrual-based compensation, depreciation and investment decisions
by Alfred Wagenhofer - 311-325 Earnings management as a predictor of future profitability of Finnish firms
by Juha-Pekka Kallunki & Minna Martikainen - 327-355 Intangibles and credit decisions: results from an experiment
by Bino Catasus & Jan-Erik Grojer - 357-377 Evaluating the effects of financial ratio adjustment in European financial statements
by Jose Gallizo & Fernando Jimenez & Manuel Salvador - 379-386 The Beginnings of Accounting and Accounting Thought
by Claude Cossu - 386-390 A Comparative Analysis of Regulatory Strategies in Accounting and their Impact on Corporate Compliance
by Rouba Chantiri - 390-393 Research Method and Methodology in Finance and Accounting (2nd edn)
by Sten Jonsson - 393-397 The Murphy-Kirk-Beresford Correspondence 1982-1996: Commentary on the Development of Financial Accounting Standards
by Herve Stolowy
2003, Volume 12, Issue 1
- 3-27 International regulation of audit quality: full harmonization or mutual recognition? An economic approach
by Marco Trombetta - 29-46 An international comparison of income statement and balance sheet information: Germany, Japan and the US
by Ervin Black & John White - 47-76 Impacts of revenue sharing, profit sharing and transfer pricing on quality-improving investments
by Anne Chwolka & Dirk Simons - 77-83 Special section on management control and new information technologies
by Markus Granlund & Jan Mouritsen - 85-121 Implementation of an integrated accounting and cost management system using the SAP system: a field study
by Sudhir Lodh & Michael Gaffikin - 123-153 Enterprise Resource Planning systems and accountants: towards hybridization?
by Ariela Caglio - 155-173 Management Accounting And Information Systems: Erp Versus Bob
by Timo Hyvonen - 175-199 Manufacturing strategy implementation and cost management systems effectiveness
by Andreas Nicolaou - 201-233 ERP systems and management accounting change: opportunities or impacts? A research note
by Robert Scapens & Mostafa Jazayeri - 235-252 Book reviews
by Yves Bernheim
2002, Volume 11, Issue 4
- 653-679 Institutional perspectives on cost allocations: integration and extension
by Sven Modell - 681-697 Depreciation in a model of probabilistic investment
by Anil Arya & John Fellingham & Doug Schroeder & Jonathan Glover - 699-722 Corporate non-participation in the ASB standard-setting process
by George Georgiou - 723-740 Accountability and accounting regulation: the case of the Spanish environmental disclosure standard
by Carlos Larrinaga & Francisco Carrasco & Carmen Correa & Fernando Llena & Jose Moneva - 741-773 The impact of voluntary corporate disclosures on the ex-ante cost of capital for Swiss firms
by Luzi Hail - 775-775 Debate Forum on Zimmerman's conjectures on management accounting research
by Kari Lukka - 777-785 'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research
by Anthony Hopwood - 787-794 Empirical managerial accounting research: are we just describing management consulting practice?
by Christopher Ittner & David Larcker - 795-803 Zimmerman's contentious conjectures: describing the present and prescribing the future of empirical management accounting research
by Joan Luft & Michael Shields