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- 23 Apr 2024
- In Practice
Getting to Net Zero: The Climate Standards and Ecosystem the World Needs Now
What can companies and regulators do as climate predictions grow grimmer? They should measure impact, strengthen environmental institutions, and look to cities to lead, say Robert Kaplan, Shirley Lu, and Rosabeth Moss Kanter.
- 17 Jan 2024
- Research & Ideas
Are Companies Getting Away with 'Cheap Talk' on Climate Goals?
Many companies set emissions targets with great fanfare—and never meet them, says research by Shirley Lu and colleagues. But what if investors held businesses accountable for achieving their climate plans?
- 23 Jun 2023
This Company Lets Employees Take Charge—Even with Life and Death Decisions
Dutch home health care organization Buurtzorg avoids middle management positions and instead empowers its nurses to care for patients as they see fit. Tatiana Sandino and Ethan Bernstein explore how removing organizational layers and allowing employees to make decisions can boost performance.
- 07 Feb 2023
Supervisor of Sandwiches? More Companies Inflate Titles to Avoid Extra Pay
What does an assistant manager of bingo actually manage? Increasingly, companies are falsely classifying hourly workers as managers to avoid paying an estimated $4 billion a year in overtime, says research by Lauren Cohen.
- 13 Jan 2023
Are Companies Actually Greener—or Are They All Talk?
More companies than ever use ESG reports to showcase their social consciousness. But are these disclosures meaningful or just marketing? Research by Ethan Rouen delves into the murky world of voluntary reporting and offers advice for investors.
- 24 Feb 2022
Want to Prevent the Next Hospital Bed Crisis? Enlist the SEC
After two years of COVID-19, many hospitals still haven't figured out how to manage the overwhelming wave of patients that flood ICUs during each surge. Regina Herzlinger and Richard Boxer offer a novel solution. Open for comment; 0 Comments.
- 28 Feb 2021
- Working Paper Summaries
Connecting Expected Stock Returns to Accounting Valuation Multiples: A Primer
This paper introduces a framework to investors and researchers interested in accounting-based valuation. The framework connects expected stock returns to accounting valuation anchors. It can be generalized to evaluate an enterprise's expected returns, and can be adapted to correct for the use of stale accounting data.
Measuring Employment Impact: Applications and Cases
Employment impact-weighted accounting statements quantify the positive and negative effects of firm practices for employees and the broader labor community. This analysis of companies in different sectors shows how these statements are beneficial both at an aggregate and more specific level.
- 02 Nov 2020
Accounting for Organizational Employment Impact
Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper’s methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for insight into firm practices and performance. Closed for comment; 0 Comments.
- 20 Sep 2020
Updating the Balanced Scorecard for Triple Bottom Line Strategies
Society increasingly expects businesses to help solve problems of environmental degradation, inequality, and poverty. This paper explains how the Balanced Scorecard and Strategy Map should be modified to reflect businesses’ expanded role for society.
- 24 Aug 2020
Performance Hacking: The Contagious Business Practice that Corrodes Corporate Culture, Undermines Core Values, and Damages Great Companies
Performance hacking (or p-hacking for short) means overzealous advocacy of positive interpretations to the point of detachment from actuals. In business as in research there are strong incentives to p-hack. If p-hacking behaviours are not checked, a crash becomes inevitable.
- 27 Feb 2020
- Sharpening Your Skills
How Following Best Business Practices Can Improve Health Care
Why do Harvard Business School scholars spend so much time and money analyzing health care delivery? Open for comment; 0 Comments.
- 18 Feb 2020
A Preliminary Framework for Product Impact-Weighted Accounts
Although there is growing interest in environmental, social, and governance measurement, the impact of company operations is emphasized over product use. A framework like this one that captures a product’s reach, accessibility, quality, optionality, environmental use emissions, and end of life recyclability allows for a systematic methodology that can be applied to companies across many industries.
- 16 Oct 2019
Core Earnings? New Data and Evidence
Using a novel dataset of earnings-related disclosures embedded in the 10-Ks, this paper shows how detailed financial statement analysis can produce a measure of core earnings that is more persistent than traditional earnings measures and forecasts future performance. Analysts and market participants are slow to appreciate the importance of transitory earnings.
- 28 May 2019
Investor Lawsuits Against Auditors Are Falling, and That's Bad News for Capital Markets
It's becoming more difficult for investors to sue corporate auditors. The result? A weakening of trust in US capital markets, says Suraj Srinivasan. Open for comment; 0 Comments.
- 22 Jan 2019
Corporate Sustainability: A Strategy?
Between 2012 and 2017, companies within most industries adopted an increasingly similar set of sustainability practices. This study examines the interplay between common and strategic practices. This dynamic distinction helps for understanding whether and how sustainability practices can help companies establish a competitive advantage over time.
- 03 Jan 2019
Financing the Response to Climate Change: The Pricing and Ownership of US Green Bonds
Green bonds are used for environmentally friendly purposes like renewable energy. Complementing previous research, this paper explores the US corporate and municipal green bond and shows that a subset of investors is willing to give up some return to hold green bonds.
- 03 Dec 2018
How Companies Can Increase Market Rewards for Sustainability Efforts
There is a connection between public sentiment about a company and how the market rewards its corporate social performance, according to George Serafeim. Is your company undervalued? Open for comment; 0 Comments.
- 19 Nov 2018
Lazy Prices
The most comprehensive information windows that firms provide to the markets—in the form of their mandated annual and quarterly filings—have changed dramatically over time, becoming significantly longer and more complex. When firms break from their routine phrasing and content, this action contains rich information for future firm stock returns and outcomes.
- 24 Sep 2018
How Cost Accounting is Improving Healthcare in Rural Haiti
The cost of healthcare in rural Haiti was found to vary widely, even inside the same health organization. A pioneering cost accounting system co-developed by Robert Kaplan was called in to determine the cause. Open for comment; 0 Comments.
Accounting Research Journal
Issue(s) available: 68 – From Volume: 18 Issue: 1 , to Volume: 37 Issue: 2
- Issue 2 2024
- Issue 1 2024
- Issue 6 2023
- Issue 4/5 2023
- Issue 2/3 2023
- Issue 1 2023
- Issue 6 2022
- Issue 5 2022
- Issue 4 2022
- Issue 3 2022
- Issue 2 2022
- Issue 1 2022 The convergence of Big data and accounting
- Issue 6 2021
- Issue 5 2021
- Issue 4 2021
- Issue 3 2021 Business Teaching Practice: Pivot in COVID-19 Times
- Issue 2 2021 Business Teaching Practice: Pivot in COVID-19 Times
- Issue 1 2021
- Issue 6 2020
- Issue 4/5 2020
- Issue 3 2020
- Issue 2 2020
- Issue 1 2020
- Issue 4 2019
- Issue 3 2019
- Issue 2 2019
- Issue 1 2019 Accounting Standards Setting
- Issue 4 2018
- Issue 3 2018
- Issue 2 2018
- Issue 1 2018 On Dimensions in Corporate Disclosure Studies
- Issue 4 2017
- Issue 3 2017
- Issue 2 2017
- Issue 1 2017
- Issue 4 2016
- Issue 3 2016
- Issue 2 2016 Advancing Sustainability Management Accounting in the Asia Pacific Region
- Issue 1 2016
- Issue 3 2015
- Issue 2 2015
- Issue 1 2015 Forensic Accounting
- Issue 3 2014
- Issue 2 2014
- Issue 1 2014 Tax and Tax History Research
- Issue 3 2013
- Issue 2 2013
- Issue 1 2013
- Issue 3 2012 Islamic Finance
- Issue 2 2012
- Issue 1 2012
- Issue 3 2011
- Issue 2 2011
- Issue 1 2011
- Issue 3 2010 Sustainable finance
- Issue 2 2010
- Issue 1 2010
- Issue 3 2009
- Issue 2 2009 Governance issues in accounting
- Issue 1 2009
- Issue 3 2008 Papers from the 16th PBFEAM Conference
- Issue 2 2008
- Issue 1 2008
- Issue 2 2007
- Issue 1 2007
- Issue 2 2006
- Issue 2 2005
- Issue 1 2005
Mapping accounting literature on climate finance: identifying research gaps and reflections on future research
This study aims to investigate climate finance literature to understand whether and how research in this area is explored from an accounting perspective.
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- Professor Reza Monem
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The Journal of Accounting Research is a general-interest accounting journal. It publishes original research in all areas of accounting that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing ...
by David Freiberg, Katie Panella, George Serafeim, and T. Robert Zochowski. Impact-weighted accounting methodology standardizes previously disparate measures of impact, in this case the impact of employment. This paper's methodology and analysis of Intel, Apple, Costco, and Merck shows the feasibility of measuring firm employment impact for ...
The Journal of Accounting, Auditing, and Finance (JAAF), peer-reviewed and published quarterly, is an indispensable resource for accounting and auditing researchers, faculty and students.Along with the exploratory and innovative works in TRACKS, JAAF offers valuable insights into developments in accounting and related fields, such as finance, economics and operations.
The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods in accounting research. The journal had been published since 1963 by the Accounting Research Center (ARC) at the University of Chicago Booth School of Business. Beginning in 2001, the Journal of Accounting Research has been published by the ARC in partnership with ...
The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable articles embraces any research methodology and any accounting-related subject. The primary criterion for publication in The Accounting Review is the significance of the contribution an article ...
2024 JAR Conference Call for Papers; Third Request for Registered Reports; Standing Call for Survey Paper Proposals; Excellence in Refereeing; Referee of the Year Award; Award Winning JAR Articles; Most Cited & Impact Factor; Top Cited Research of All Time; JAR Conference Web Casts
This paper provides a richer understanding of the scientific basis of the empirical research within this emerging field. ... We used a sample of eight relevant scholarly articles within IFRS-based financial accounting research spanning from 2008-2021, including both recent studies and ones that emerged soon after mandating of IFRS by the EU ...
Research paper. Reports on any type of research undertaken by the author(s), including: ... for their invaluable service as 2021 reviewers for this journal. We are very grateful for the contributions made. ... The Accounting Research Journal embraces a range of methodological approaches in identifying and solving significant prioritised ...
An example is the paper by Rikhardsson and Yigitbasioglu (2018), who limit their review on business intelligence and business analytics in management accounting to a specific timeframe (2005-2015) and two research fields (accounting, information systems/technology) to identify the latest research results in this fast-moving topic in ...
Accounting Research Journal available volumes and issues. ... Issue 2 2021 Business Teaching Practice: Pivot in COVID-19 Times . Issue 1 2021. Volume 33 . Issue 6 2020. Issue 4/5 2020. ... Issue 3 2008 Papers from the 16th PBFEAM Conference . Issue 2 2008. Issue 1 2008. Volume 20 . Issue 2 2007. Issue 1 2007.
According to the research type categories, 23 of the included papers (57.5%) are classified as Conceptual papers, ten papers (25.0%) fall into the Behavioral category , and seven papers (17.5% ...
In accounting ethics research, there is a limited number of systematic review studies (Bampton & Cowton, ... this paper's primary goal is to answer the following research questions (RQs): ... The resistance to change is another new obstacle facing both teachers and students of accounting ethics (Ackermann, Citation 2021). Online learning ...
Contemporary Accounting Research is a global journal publishing research that contributes to our understanding of accounting's role within organizations, ... Fall 2021. Pages 1616-1642. References; Related; Information; Close Figure Viewer. Return to Figure.
Through a review of 114 papers, we address 7 sub-technology themes particularly relevant for accounting, along with insights into the current state of research from 2010 to 2021. We present evidence regarding use of research methods, theoretical stance, and research themes addressed.
Understanding how accounting affects real decisions of managers and other stakeholders has been the focus of a large number of research papers. The charge of this paper is to focus on a subset, but still very sizeable, area of the literature, specifically the real effects of financial reporting on investing and financing decisions.
This study critically evaluates research published by Contemporary Accounting Research (CAR) between 1984 and 2021 using bibliometric analysis. We examine the following: (i) CAR's publication quality and the factors associated with its citations and (ii) CAR's scope regarding research diversity, methods, authors geographical dispersion, and ...
31 Oct 2021 - Management Accounting Research. TL;DR: In this article, the development of pseudo micro-profit centers (MPCs) at Kitanihon, a Japanese manufacturer, is analyzed as a process of mediation and structural interdependencies take part in this mediation. Abstract: This paper analyses the development of pseudo micro-profit centres (MPCs ...
This paper describes the development of and gaps in knowledge in research on carbon accounting based on a systematic review of 117 papers published in influential accounting journals between 2005 and 2018.
European Corporate Governance Institute - Finance Working Paper No. 754/2021. ... The Effects of Mandatory ESG Disclosure Around the World (April 8, 2024). Journal of Accounting Research, forthcoming, Swiss Finance Institute Research Paper No. 21-44, European Corporate Governance Institute - Finance Working Paper No. 754/2021, ...
This paper focuses on the impact of management accounting resea rch. In particular, it aims to analyse how. studies in the field of management accounting have progressed, up to now, with regard to ...
European Accounting Review, 2021. https: // doi.org / 10.1080 / 09638180.2021.1897025. ... that of the UK, the proportion of research papers on MA in former French colonies is much.
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