Editorial: Comparison as a habit—The case for international governmental accounting research

Editorial. Problems, challenges and opportunities: the small business as a setting for management accounting research

This special issue is devoted to management accounting in the small firm. It comprises five studies which address various aspects of this topic, which have been undertaken from different perspectives and which involve different research methodologies. The editorial below reviews the potential for and significance of research in this area and assess the contribution made by the five studies. c ©...

Accounting as a subject for LIS research

Tylor's Legacy in International Accounting Research

When Hofstede published the book Culture’s Consequences International Differences in Work-Related Values in 1980, he established indices of culture; culture was to be a measurable variable in international business studies. Hofstede's theoretical basis is traced to a comparative approach established by George Murdock. The lack of use of Hofstede’s dimensions in mainstream social sciences is des...

Demography – an International Comparison Using Generational Accounting

“Bailing out” has recently become a standard expression in newspapers’ business sections all over the world. First, there was the financial sector, followed by the automotive industry until finally many large and middle-sized companies longed for public help. The survival of huge corporations or crucial financial institutions is of great interest in a crisis that has come close to a collapse of...

Effective experimental controls for research in international accounting: Further thoughts

This paper responds to recent research by Ruland et al. [Ruland, W., Shon, J., Zhou, P., 2007. Effective controls for research in international accounting. Journal of Accounting and Public Policy, 26(1), 96–116.] that addresses the effectiveness of experimental controls for research in international accounting, with focus on Ndubizu and Sanchez [Ndubizu, G.A., Sanchez, M.H., 2006. The valuation...