Tags: Cognitive Problem Solving SkillsFirst Grade Problem Solving WorksheetsCompare Business Cell Phone PlansDescriptive Essays My KitchenMccarthy Era EssayGraphic Organizers For Writing An EssayHow To Solve Order Of Operations ProblemsCritical Thinking Skills S
This over simplification and emphasis on the separate parts of the company creates a serious problem. (Johnson referred to it as remote control management). Perhaps a paper like this would just show what we think we already know, but it would be interesting. A survey of faculty, editors, and reviewers might provide a way to research this idea, but there is a paper here for someone to write. We had to wait for them to be returned, check them out, read them or copy them and it was a time consuming pain. Now the web can serve as the ultimate reader for any accounting course. A paper like the following might provide a starting point: Amer, T., A.
My idea here is to develop a survey to find out what faculty subscribe to and what they actually read. I base this on intuition and the Google rankings of MAAW's journal bibliography pages. Ranking accounting journals using dissertation citation analysis: A research note. There are some papers (I think in Issues) that identify the top research schools. Another aspect in the cultural-behavioral area mentioned above relates to how the number of authors or coauthors have increased over the years. A review of the computer information systems research related to accounting and auditing. I don't know where this idea might lead, but it popped into my brain in the middle of the night. In a couple of papers and a book (see below) Kaplan and Cooper talk about four stages of cost systems.
I believe two or three were in Issues in Accounting Education. If faculty spent more time at the university, would their overall research productivity increase? For example, a survey could be conducted on the top research schools and middle level schools and see what sort of cooperative or non-cooperative culture they have.
Enterprise resource planning systems, management control and the quest for integration. My perception is that every corporate accounting system is different.
(This is a reprint of their 1980 article with a retrospect by Hayes on page 141). ____________________________________________________ Some related articles: Baiman, S. Journal of Management Accounting Research 26(2): 119-121.
Online instrument delivery and participant recruitment services: Emerging opportunities for behavioral accounting research.
International Journal of Accounting Information Systems 12(1): 3-19.
I don't believe most accounting graduates (including Master of Accountancy) leave the university with a grasp of how to use the accounting literature - where to look for information about something they need on the job or just future continuous learning. I believe that many academic accountants are either unaware of, or ignore, the conflict between GAAP accounting and management's needs, e.g., what's needed to promote a lean enterprise.
Everyone can do Google searches, but that is a very clumsy way to find information - the information you really need is buried in hundreds of irrelevant links. Public accounting firms are generous with donations to Schools of Accounting, lobbyist to insure that the public accounting profession is well represented in the accounting curriculum.
It would take some work to find the best papers, but several articles could be developed for the different areas and different levels of accounting. In other words, even though it would be good for the reader, it might still need some marketing hype and spin. Where is AIS in terms of the conflict mentioned above, i.e., the conflict between lean enterprise and GAAP accounting?
Some extra benefits for faculty who work on this project: You would learn a lot, probably enjoy the process, and I believe get many ideas for additional publishable papers. A related article could be developed providing-promoting a broader perspective on the accounting literature. Also, different versions of this paper might be written for different audiences to get more mileage out of the effort. There has always been a lot of criticism of accounting and accountants, but my perception is that many academic accountants appear to have an allegiance to the accounting profession (rather than to the university and to an open neutral scholarly view of accounting) that prevents them from recognizing it, and or talking about it in class. Economic "reality" and the myth of the bottom line. ("Why do accounting practitioners, users, and standard setters continue to pursue a mythical, determinate "bottom line" in spite of the known limitations of accounting measures?