Accounting Horizons aims to bridge accounting academics and non-academics (e.g., practitioners, standard setters, and regulators) by publishing rigorous academic research and thought-provoking perspectives that are pertinent to the accounting profession. Most accounting research in the past few decades uses archival, experimental, or analytical methods, rather than other research methods, such as literature reviews, surveys, interviews, and field studies. Accounting Horizons recognizes that these other research methods have an important role to play in bridging the gap between academic research and accounting practice.
Literature review articles can inform academics about what knowledge has been discovered and where gaps exist. These articles can be particularly useful to non-academics who are interested in the given topic and seek insights from research. Literature review articles in Accounting Horizons should focus on specific topics relevant to practice and be written for both academics and non-academics who are interested in the topic, using plain language and avoiding jargon.
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