INTERNATIONAL ACCOUNTING: AN ANALYSIS OF PRODUCTION IN KEY SCIENTIFIC INTERNATIONAL JOURNAL OF AREA - 2000 TO 2009
DOI:
https://doi.org/10.11606/rco.v6i15.52661Keywords:
International Accounting Research, International Accounting, Scientific ProductivityAbstract
Given the rise in the amount of international accounting research, the causes of international differences in financial reporting, their level of influence, the classification and measurement of convergence, and considering the role of the convergence of accounting standards itself, this study identified the main topics focused on scientific production related to financial reporting in major international journals between 2000 and 2009. The survey used the qualitative method and has an exploratory and documentary nature. In order to do this survey, we used the following databases CAPES.periódicos, Factiva.com and JSTOR. The analysis is based on a total of 75 scientific papers, grouped into different themes: measurement of convergence; international differences and financial reporting implications; classification; impacts of the adoption of IAS / IFRS; country studies; the process of adopting IFRS and the current situation; and international accounting research. The main theme identified was “international differences and financial reporting implications”, 42.67% of the total articles. The “measurement of convergence” (13.33%) and the “impacts of the adoption of IAS / IFRS” (13.33%) also stood out, whereas the other themes did not vary significantly. The increase of the theme “country studies” in recent years may be related to the recent interest of the academic community in evaluating the effectiveness of the convergence process. The highest concentration of articles in the years 2006 and 2007 may be related to the rise of databases resulting from the mandatory adoption of IFRS by the European Union in 2005. It is shown that there may be gaps in the literature and research opportunities.Downloads
Downloads
Published
Issue
Section
License
The RCO adopts the Free Open Access policy, under the standard Creative Commons agreement (CC BY-NC-ND 4.0). The agreement provides that:
- Submission of text authorizes its publication and implies commitment that the same material is not being submitted to another journal. The original is considered definitive.
- Authors retain the copyright and grant the journal the right of first publication, with the work simultaneously licensed under the Creative Commons Attribution License which allows the sharing of the work with acknowledgment of authorship and initial publication in this journal.
- Authors are authorized to take additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (e.g. publish in an institutional repository or as a book chapter), with necessary recognition of authorship and initial publication in this journal.
- Authors are allowed and encouraged to publish and distribute their work online (e.g. in institutional repositories or on their personal page) before or during the editorial process, as this can generate productive changes as well as increase the impact and citation of published work (See The Effect of Free Access).
- The journal does not pay copyright to the authors of the published texts.
- The journal's copyright holder, except those already agreed in the Free Open Access Agreement (CC BY-NC-ND 4.0), is the Accounting Department of the Faculty of Economics, Administration and Accounting of Ribeirão Preto of the University of São Paulo.
No submission or publication fees are charged.
Up to 4 authors per article are accepted. Exceptionally duly justified cases may be reviewed by the Executive Committee of the RCO. Exceptional cases are considered as: multi-institutional projects; manuscripts resulting from the collaboration of research groups; or involving large teams for evidence collection, construction of primary data, and comparative experiments.
It is recommended that the authorship be ordered by contribution of each of the individuals listed as authors, especially in the design and planning of the research project, in obtaining or analyzing and interpreting data, and writing. Authors must declare the actual contributions of each author, filling the letter to the editor, at the beginning of the submission, taking responsibility for the information given.
Authors are allowed to change throughout the evaluation process and prior to the publication of the manuscript. The Authors should indicate the composition and final order of authorship in the document signed by all those involved when accepted for publication. If the composition and authoring order is different than previously reported in the system, all previously listed authors should be in agreement.
In the case of identification of authorship without merit or contribution (ghost, guest or gift authorship), the RCO follows the procedure recommended by COPE.
