Accounting Research

La fiscalización constituye una práctica social fundamentada en la función social del Estado de proteger el interés público, actúa sobre las organizaciones, aquellas promovidas por el ánimo de lucro expresan una racionalidad contraria a este. La organización al competir en el mercado libre se orienta por la racionalidad económico financiera, formando sus decisiones a través de un agente con los interés rentísticos del capital, quien los debe conservar tras la delegación asignada de la gestión. El capital detenta jurídicamente la elección de quien lo fiscaliza. Otra contradicción es motivada por la organización de la potestad disciplinaria en las actuaciones del fiscalizador. Los modelos de control han de ser compatibles funcionalmente con la práctica fiscalizadora, no es igual Revisoría Fiscal a Auditoría externa en la preservación del interés público. Existen otros obstáculos, las condiciones del mercado, la sobre oferta de enseñanza, y la estructura de la vigilancia profesional.

Course Objective: This course aims at exposing students of accounting to the theory and practice of management, which has already attained the status of a profession and has been recognized as the fifth factor of production. Teaching method: The traditional one way lecture deliberation method of teaching will be discouraged. Prior study of reading assignments will be a must. Students in a group should distribute discussion topics and reading materials among them to present those in the class. Discussion reasonable arguments and counter arguments will be encouraged. The teacher will play a supervisory role. English will be the medium of communication in the class.

During the last four decades or so disclosure index approach has been used by several researchers to measure extent of disclosure made by the firms. There are many researchers who used disclosure indexes as a device to measure the underlying variable, corporate disclosure. Disclosure Indexes are extensive lists of selected items that may be disclosed in corporate annual reports. The disclosure index has been considered as the best method to measure the extent of disclosure to which a disclosure is required. Different studies sought to examine and identify various type of disclosure can be broadly categorised as financial or non-financial and quantitative and qualitative. Some of the researchers used weighted disclosure indexes, while other researchers used unweighted disclosure index (either strictly dichotomous approach or modified dichotomous approach). The main aim of this article is to provide a critical review of different forms of disclosure index approaches used in financial accounting research along with the nature of items of information to be included in a disclosure index.

While accounting education has existed in Libya for over 45 years, knowledge about it is scarce among Western accounting academics. This paper reports the development of accounting education and curricula since Libya's independence in the 1950s and examines its current problems during a decade of United Nations (UN) sanctions. Following an introduction to the accounting profession in Libya, the paper provides an overview of the changes to accounting education since 1957 and analyses major issues currently faced by Libyan accounting educators, including: a shortage of qualified accounting academics; inappropriateness of imported syllabuses to the peculiarities of the economy; the unfit marriage of academic teaching and professional training in the accounting curricula; and inadequate accounting research. The paper concludes that social and economic characteristics must be fully taken into account in the case of Libya in importing accounting education systems from the West.

We propose remedies to the dramatic reduction in the diversity of research topics within the academic accounting literature. As a basis for our recommendations, we apply institutional theory in the field of academic accounting research and propose that responses to identifiable institutional influences rather than competitive forces account for the current exclusion of nonfinancial accounting topics. All three processes of institutional isomorphism (mimetic, coercive, and normative) appear to shape the organizational field of accounting research. However, the field has reached a stage where it is primarily, but not exclusively, motivated by the normative isomorphism. As such, institutional pressures often eclipse theoretical relevance, individual research preferences, and practical applicability. These effects pervade aspects of the accounting academy beyond publishing. We outline programs and propose actions for enhancing diversity as prescriptions for countering the institutional forces acting within the field of academic accounting research.

This study aimed to examine the effect of the cash ratio , debt to equity ratio , return on assets and firm size growth of the dividend payout ratio. Samples were tested as many as 118 data for companies that consistently pay dividends for 5 years from 2008 until 2012. The tests were conducted with a multiple regression test . The results show that the return on assets affect the dividend payout ratio. while cash ratio , debt to equity ratio and firm size growth has no effect. Research to be dating should pay attention to the changes associated with the assessment and recognition of the accounts in the financial statements in order to obtain better results .

El documento hace una amplia discusión acerca de la naturaleza social de la Contabilidad, en permanente contraste con la visión ortodoxa de un saber estrechamente vinculado con los procesos de acumulación de capital y las consecuencias negativas de esta dinámica en las desigualdades sociales que marcan el subdesarrollo. Hay un importante cuestionamiento por la estrecha visión ortodoxa de la Contabilidad, aprisionada entre la lógica financiera del mercado y la exigencia de rentabilidad de los inversores, al tiempo que hace un llamado al cambio hacia una visión alternativa, abarcante e inclusiva, que logre acoger todas las demandas sociales. Finalmente, reivindica el constante esfuerzo por deconstruir y reconstruir la contabilidad como una disciplina social comprometida con el desarrollo humano y la justicia social en el escenario latinoamericano. Palabras clave: contabilidad crítica; heterodoxia contable; investigación contable; pensamiento contable latinoamericano.

The document makes a broad discussion about the social nature of Accounting, in permanent contrast to the orthodox vision of a knowledge closely linked to the capital accumulation process and the negative consequences of this dynamic on the social inequalities that mark underdevelopment. There is an important questioning to the narrow orthodox view of Accounting, trapped between the market financial logic and the demand for profitability of investors, while calling for change towards an alternative vision, comprehensive and inclusive, that manages to welcome all the social demands. Finally, it vindicates the constant effort to deconstruct and reconstruct accounting as a social discipline committed to human development and social justice in the Latin American stage.

O documento faz uma ampla discussão a respeito da natureza social
da Contabilidade, em permanente contraste com a visão ortodoxa de um saber estreitamente vinculado com os processos de acumulação de capital e as consequências negativas desta dinâmica nas desigualdades sociais que marcam o subdesenvolvimento. Há um importante questionamento pela estreita visão ortodoxa da Contabilidade, aprisionada entre a lógica fi nanceira do mercado e a exigência de rentabilidade dos investidores, ao mesmo tempo em que faz um chamado à mudança para uma visão alternativa, abarcante e inclusiva, que consiga acolher todas as demandas sociais. Finalmente, reivindica o constante esforço por desconstruir e reconstruir a contabilidade como uma disciplina social comprometida com o desenvolvimento humano e a justiça social no palco latinoamericano.

Business is a part of the society. Companies now should not only focus on its financial returns, but should also take utmost care in giving back to the society in which it operates. Every company should be socially responsible and should also broaden its horizons from its stakeholders to general public, at large. It should not only carry on social activities which benefit the public at large, but also report the same in order to create more awareness. Social performance reporting would thus motivate all the companies to expand from within and reach out to the society as a whole. However, there exists a problem of its reporting. “How to measure” and “What to report” are another two questions to be answered upon. This paper attempts to clarify what social accounting is all about- mainly focusing on the reporting practices and measurement of the few randomly selected index based Indian and Australian companies.
The objective of this study is to measure the quantity and quality aspects of voluntary social performance disclosures in the various reports of the few randomly selected index based Indian and Australian companies. The result may serve a base or the path towards better social performance disclosures.

Since Hofstede published his book, The consequences of culture, numerous comparative studies have flourished and built on the well-known five-dimension model. In 1999, two critiques were addressed to these pieces of work. Bhimani (1999) critiqued their homogeneity and poor ability to enhance our understanding of accounting. Knowledge claims articulated, claims addressed, datasets and methods, and theoretical frameworks were always the same, which has inevitably led to predictable conclusions and contributions to scientific knowledge. For their part, stressed that all these studies had failed at explaining the determinants of accounting situations and practices. These two critiques called for alternative cultural/diversity studies in accounting research, promoting new settings, theoretical frameworks, and methods. In that context, our paper aims at critically reviewing the situation of diversity/cultural accounting research ten years later. This research purports to analyse the contributions of post-Hofstedian research to accounting knowledge. To this end, we selected all papers published by international accounting journals in 2009 and dealing with culture or diversity. In total 68 papers fell within our remit. We coded each of them with respect to the criteria of critique: knowledge claims and debates, means deployed (empirical site, theoretical framework, methods employed) and ultimately contributions to scientific knowledge (empirical, theoretical and methodological). We found that post-Hofstedian research offers large variety of approaches and contributions to knowledge, which, compared against the outcome of Hofstede-based studies, is quite a scientific revolution (as defined by . Despite diversity and discontinuity, all these publications have in common that they make culture part of the social environment in which an accounting situation is observed. This leads all authors to spend room making that context clear to the reader before conceptualisation commences. In other words, post-Hofstedian research unbound culture, accounting, organisations and society.

In this paper, grounded theory is investigated and applied to research on electronic business in order to demonstrate its use and potential limitations in accounting research. Grounded theory enables relevant theoretical concepts to emerge from the data and, in this way, leads to discovery. In treating ‘all as data’, grounded theory uses a pragmatic method, combining qualitative and quantitative data and data gathering methods to encourage a rich understanding of the situation. This enables the generation of theory rather than the confirmation of existing theory. To illustrate this process, this paper demonstrates the evolution, with the use of grounded theory, of a definition for electronic business. This paper first introduces grounded theory as a research methodology and then discusses its application in accounting research. Thereafter an example of the use of grounded theory in research on electronic business is investigated to illustrate the use and the limitations of the process. The paper concludes with a consideration of the process and recommendations for its use.

As the accounting publishing market is considered inefficient, changes in accounting research agendas may be associated with factors other than randomness. As such, editorial board members publishing in accounting journals may contribute to the enquiry revolution in accounting. As a result, the line of research before the changes may no longer be perceived as popular once the accounting academic community adopts a new paradigm. A researcher aiming to publish in leading accounting journals controlled by the promoters of this new dogma should be aware what ideas are deemed "interesting" under the predominant paradigm. In this vein, this study finds that the American Accounting Association's (AAA) premier journal, The Accounting Review (TAR), experienced a shift that limits its scope to the new research stream represented by the financial empirical paradigm. More importantly, the analysis shows an association between this paradigm shift and TAR's editorial board members who publish articles in the journal.

Problem: The double-entry system of recording and reporting accounting information has been the most successful in the last 600 years, because it permitted the exact calculation of the account balances that reinforced the trust in economic transactions. During the last 150 years, the income and the cash flow statements describe the cause-and-effect information of the earnings and cash accounts. In the early 1960s, prominent scholars started looking for methods for disclosing the cause-and-effect information of all accounts with the help of algebraic vectors, matrices, and graphs. However, that project did not reach its original goal and limited its tasks to mathematical formalisms of the syntax of the current double-entry system.

Solution: The present monograph describes the obstacles to treat that information and proposes a method to overcome them. Today, a project for a syntactically consistent and semantically complete system of recording and reporting the cause-and-effect information is attainable thanks to new ways for simplifying complexity through networks. Thus, we organize the accounting transactions as a network of accounts (nodes) and actions (links), which respects three of the innate properties of economic events: (i) independence of actions (causes) from accounts (effects), (ii) structural coupling of physical actions with financial actions, and (iii) compositionality of flows, actions, and accounts.

Results: The network description of economic events eliminates the distortion of information at the levels of syntax and semantics and restricts auditing exclusively to pragmatic relevance. Also, it unifies the primitive concepts of accounting and economics and strengthens the system’s financial and management accountability. Finally, we extend the processing of accounting in-formation into three new accounting spaces: double-entry, topological, and affine, where we resolve the problems of non-articulation of accounting statements and the problems of conceptual controversies and fallacies. Thus, new paths open for research, which has shown intense signs of stagnancy in recent years.

Keywords: 3D Conceptual Framework, 4D Frame of Reference, accounting fallacies, accounting properties, accounting spaces (incidence, adjacency, affine), Cartesian database, graphs, networks, wealth.

JEL Classification: C60, C67, D23, E21, M15, M41

While accounting education has existed in Libya for over 45 years, knowledge about it is scarce among Western accounting academics. This paper reports the development of accounting education and curricula since Libya's independence in the 1950s and examines its current problems during a decade of United Nations (UN) sanctions. Following an introduction to the accounting profession in Libya, the paper provides an overview of the changes to accounting education since 1957 and analyses major issues currently faced by Libyan accounting educators, including: a shortage of qualified accounting academics; inappropriateness of imported syllabuses to the peculiarities of the economy; the unfit marriage of academic teaching and professional training in the accounting curricula; and inadequate accounting research. The paper concludes that social and economic characteristics must be fully taken into account in the case of Libya in importing accounting education systems from the West.

This paper aims to clarify the justification of Corporate Social Responsibility (CSR) from the evolution
of its discourse, regarding the formation of the Social State. It reviews the antecedents from its link with the
emergence and consolidation of the models of State, as well as it raises the most relevant theories of CSR
and its relation with the finances and the prestige. Its methodology, based on the revision of articles on the
subject in scientific publications, allows the analysis of the suggested categories. The foundations and scope
of CSR can be found in the main contributions of the State models proposed. In Colombia, despite having a
constitutional rank, it lacks explicit recognition through a law that regulates it and does not enjoy relevance
within the concerns in the corporate agenda in terms of prestige, although the business sector generates the
respective reports.

Más allá del ejercicio de la escritura en facultades de ciencias económicas, al que hicieron referencia las primeras páginas del primer número (Gómez, 2013) y teniendo en cuenta que En-Contexto es una publicación que nació como “(…) una alternativa para sentir, discutir y disentir en torno a los más variados temas de nuestro campo de conocimiento social” (Sarmiento, 2014, p.21). En esta editorial se pretende hacer unas recomendaciones específicas frente a los retos que ha puesto recientemente Colciencias a los grupos, revistas e investigadores contables en Colombia. La contribución de este documento está en los últimos cuatro párrafos, pero ellos están soportados en la discusión que se presenta a continuación.

This paper presents a number of research opportunities in corporate governance in Nigeria. Corporate governance has come along with changes in Nigeria regulatory framework for financial reporting and corporate governance code during recent years. The researcher identified some important areas where research can help advance our knowledge and provide relevant information for policy makers. These research areas include audit firm governance, corporate level of compliance on corporate governance; public sector code of governance; adoption of not-for-profit governance code by such organisations in Nigeria. The research questions that were raised are of global interest, but the Nigeria environment provides some distinctive natural experimental settings to address these questions.

En el editorial de este quinto año, la revista Contexto, de la Universidad La Gran Colombia, Seccional Armenia, quiere abrir sus páginas a una reflexión sobre la integración de la academia contable colombiana y la visibilidad de esa construcción colectiva en Google Académico. Esta reflexión se da como continuidad a las propuestas del profesor Marlon David García Jiménez sobre la construcción de pensamiento y cultura académica en contabilidad (García, 2012), sobre la enseñanza de la
contabilidad como una disciplina académica (García, 2014) y sobre el conocimiento científico en los profesores de Contaduría Pública (García, 2016). Concretamente, se trata de dar un paso adelante para mostrar que Google Académico, como herramienta, permite visibilizar los lazos construidos entre académicos, las revistas utilizadas como plataforma para la construcción de esos lazos, las características locales emergentes de la contabilidad como disciplina académica y la apropiación de esa construcción por parte de los profesores. Para presentar esta dinámica, el documento tiene tres secciones principales: (1) el surgimiento de Google Académico como herramienta alternativa para medición de impacto; (2) su reciente uso en la academia contable anglosajona y (3) la academia contable colombiana vista desde Google Académico.

Purpose -This essay sets out to introduce the special issue. Design/methodology/approach -The essay discusses a variety of approaches to exploring the relationship between accounting and the public interest, and briefly reviews the contribution of the articles in the issue. Findings -Not applicable. Originality/value -The essay argues that accounting research can be opened up by problematizing the notion of the public interest, and by considering not only how accounting constitutes the public interest, but how various public interests constitute accounting.

ÖZ
Bibliyometri, yayınların ya da belgelerin yazar, konu yayın bilgisi, atıf analizi ile ilgilidir. Türkiye'de muhasebe alanındaki gelişmeyi değerlendirmek açısından özellikle 2000'li yıllarda bibliyometrik araştırmalar yapıldığı görülmektedir. Bu çalışma Muhasebe ve Vergi Uygulamaları Dergisi'nde yayımlanan makalelerin bibliyometrik analizidir. Dergiden alınan veriler Microsoft Excel yazılımı tablolarına aktarılmış, sonuçlar üretilmiş ve yorumlanmıştır. Araştırma sonucunda 10 yılda yayımlanan 149 makalenin yüzde 73'ü erkek yazarlar tarafından yazılmış, en çok yayını yedi makale ile Tuğba Uçma Uysal yapmıştır. En fazla (yüzde 28,2) yayın yapan yazarların unvanı yardımcı doçenttir. Yazarların en çok (19 makale) adres gösterdiği kurum Gazi Üniversitesidir. Dergideki yazar verimlilikleri, verimlilik ölçen Pareto, Price ve Lotka yasalarında belirtilen oranların genellikle altındadır. Makalelerde yüzde 68 oranında kuramsal çalışmalar yapılmıştır. Makaleler ortalama 21,58 sayfa, ortalama anahtar kelime sayısı 3,44, ortalama kaynak sayısı 22'dir. Makaleler yüzde 44,9 oranında tek yazarlıdır. En çok (72 kez) M41: Muhasebe JEL kodu kullanılmıştır. En çok çalışılan konu yüzde 22,14 oranı ile muhasebe standartlarıdır.
ABSTRACT
Bibliometrics is related to quantitative analysis on features of publications or documents such as author, subject, publication and cited sources information. Bibliometric surveys had been carried out especially in 2000's in terms of evaluating the development of accounting in Turkey. This study is a bibliometric analysis of the articles published in the “Journal of Accounting and Taxation Studies”. The data received from the journal was transferred to Microsoft Excel software tables and the results were obtained and interpreted.
As a result of the research, 73,4 percent of the 149 articles that has been published in the last 10 years were written by male authors, and Tuğba Uçma Uysal is the one who has published the highest number of papers with a number of 7 articles. The title of the authors who published at the higest number (28,2 percent) is assistant professor. Gazi University is the most affiliated institution with 19 articles. In the journal, the efficiency results of the authors are generally below the rates specified in the Pareto, Price and Lotka laws which measure author efficiency. 68 percent of the articles are theoretical works. Articles are on average 21,58 pages, have 3,44 keywords, and 22 sources. 44.9 percent of the articles are written by a single author. The most commonly used JEL code (72 times) is “M41: Accounting”. The most studied subject is accounting standards with 22,14 percent.

This research was conducted at food and beverage companies sent on the Indonesia Stock Exchange. The purpose of this study is analyze the cost of production against net income and affect the sales volume of net income manufacturing Food and beverage subsectors found on the Indonesia Stock Exchange 2016-2018 period. The sampling technique used in this study was nonprobability sampling with purposive sampling type. The sample in this study consisted. annual financial report, and only 14 companies that meet the research criteria. The results in this study are variable cost of production has a regression coefficient that is equal to -0.420, there is no significant influence with a negative direction between the cost of production to net income and the sales volume variable has a regression coefficient of 6.214 which is positive sales volume on net income where the greater the volume of sales, it will increase net income.
Keywords : Cost of Production, Sales Volume, and Net Income.

While assertions of the colonization of accounting research have occasionally been made in the accounting literature, not only has there been no systematic examination of the evidence that supports these conclusions, no evidence has yet been proffered. This paper explores whether accounting research has been colonized by considering sociologically the essential elements of colonization and whether they can be applied to accounting research. A critical examination of the elements of colonization—control over communication, capital, culture, and education; elitism; and English as the dominant language—finds that accounting research has been colonized by acts of symbolic violence which has resulted in misrecognized class distinctions and neo-colonial dependency relationships within accounting research. It urges accounting researchers recognize the neo-colonial power relationships that have been imposed upon them by the cultural imperialism of the dominant research culture.

Este artigo examina a pesquisa contábil ao longo das últimas duas décadas, definida como estudos publicados em seis periódicos acadêmicos de contabilidade entre 1995 e 2014. Especificamente tem por objetivos: identificar os artigos relevantes (mais citados) e reconhecer grupos de conhecimento em contabilidade explorando a estrutura intelectual da disciplina. Como resultado da análise da citação são individualizadas as 56 publicações mais citadas. Por sua parte, os resultados da análise fatorial e de cocitação permitem distinguir cinco grupos de conhecimento em contabilidade (gerenciamento de resultados, divulgação, demonstrações financeiras e mercados de capitais, governança corporativa e custo de capital). A semelhança destes resultados com os provenientes de estudos bibliométricos semelhantes fornece evidências de uma estrutura intelectual relativamente sólida da disciplina contábil. Os resultados aqui apresentados são de particular relevância para acadêmica da área contábil, pois...

Resumen:
El objetivo de este artículo es presentar el proceso de introducción de la obra del  sociólogo francés Pierre Bourdieu en la academia contable, para comprender los avances que se han dado al respecto en los últimos 30 años y el potencial como base teórica y metodológica para la investigación futura inscrita en las corrientes crítica e interpretativa. Para cumplir ese objetivo  se llevó a cabo una revisión sistemática de literatura, lo cual permitió identificar los artículos  publicados en los espacios naturales donde se han llevado a cabo este tipo de investigación. Entre los resultados se presenta una identificación clara de las revistas donde se discute la investigación contable basada en Pierre Bourdieu, se relata cómo llegó la obra de Bourdieu a la investigación contable, cómo se ha aplicado su sistema conceptual campo-capital-habitus, qué uso se ha dado a  su concepto de dominación y, por último, se discuten las “teorías” de Bourdieu.

Abstract:
The aim of this paper is to introduce the work of the French sociologist Pierre Bourdieu in the accounting academy that helps to understand the given advances about in the last 30 years and the potential as theoretical and methodological basis for future research enrolled in the critical and interpretive currents. In order to achieve this aim, a systematic revision of literature was carried out, allowing identify the published articles in the natural spaces where this kind of research is made. Among the results, it is presented a clear identification of the journals where accounting research based on Pierre Bourdieu is discussed. It recounted how his work went into the accounting research, how his conceptual system field-capital-habitus has been applied, what is the use given to his domination concept, and finally the Bourdieu “theories” are discussed.

This paper presents a number of research opportunities in corporate governance in Nigeria. Corporate governance has come along with changes in Nigeria regulatory framework for financial reporting and corporate governance code during the recent years. The researcher identified some important areas where research can help advance our knowledge and provide relevant information for policy makers. These research areas include audit firm governance, corporate level of compliance on corporate governance; Public sector code of governance; adoption of Not-for-profit governance code by such organisations in Nigeria. The research questions that were raised are of global interest, but the Nigeria environment provides some distinctive natural experimental settings to address these questions.

Resumen:
Un docente en su salón de clase no suele ser responsable de una idea previa de un estudiante de Contaduría Pública sobre los motivos para estudiar dicha profesión, tampoco sobre lo que entienden por Contabilidad y sus intereses de investigación; no al inicio pero sí al final del proceso. ¿Cuantos docentes nos  formulamos estas inquietudes al inicio y al final del proceso, cómo contribuimos para que los estudiantes no sólo perciban a la profesión como una buena ruta económica, como aquella que da plata, la Contabilidad como un lugar en una empresa y la investigación sí pero si me hace competitivo en el mercado? Este documento  presenta de forma descriptiva algunas respuestas de los estudiantes de Contaduría Pública a inquietudes sobre los motivos para elegir dicha profesión, qué entienden por Contabilidad y sobre qué les gustaría investigar, y  formula algunas inquietudes sobre una dimensión de los problemas educativos de la Contabilidad: la corrosión del carácter contable.

Abstract:
A professor in the classroom is usually not responsible for the previous idea of a public accounting  student about the reasons for studying such profession, and neither about what they understand for accounting and their interests of research; not at the beginning, but in the end of the process. How many professors think about these concerns at the beginning and at the end of the process? How can we contribute for the students not only to perceive the profession as good economic path, as the one that make money, but the accounting as a place in a company and the research but if it makes me competitive in the market? This paper presents in a descriptive way some answers from public accounting students to concerns about the reasons for choosing such profession, what they understand by accounting and what would they like research about; and formulate some concerns about a dimension of the accounting educational problems: the corrosion of the accounting character.

Resumen:
la educación contable, desde el Sur y para el Sur, exige que tanto profesores como estudiantes  superen las barreras institucionales. Para ello, se plantea la necesidad de potenciar la individualidad  y enseñar la contabilidad como saber-hacer que aporte a la solución de las múltiples problemáticas que afronta la sociedad. Se reflexiona sobre tres aspectos clave para pensar nuestros programas de contaduría pública en pro de una formación integral: vinculación contabilidad y entorno, ética contable  y fundamentos y garantías que rigen la oferta y evaluación de los programas de estudio. Se propone  finalmente posicionar la educación contable con el reconocimiento del sujeto y la individualidad que emerge en la actualidad, y se destacan los logros de la educación contable colombiana, en particular a partir de los años 80. Queda como tarea repensar qué entendemos por evolución y desarrollo de la educación e investigación contable en el Sur, en Latinoamérica

Abstract:
The accounting education, from the South and for the South, demands that teachers and  students get over the institutional barriers. To this end, this article suggests the need to strength the individuality and to teach the accounting as know-how providing the solution for multiple problems the  society is facing. A reflection about three key aspects is made in order to plan our public accounting  programs on behalf of an integral education: Consistency, accounting, and environment, accounting ethics, foundations, and guarantees that rule the offer and evaluation of the study program. Finally,  positioning the accounting education with the recognition of the subject and the individuality that emerges today is proposed; and the achievements of the Colombian accounting education are underlined, especially from the 80’s. There just remains rethink what we understand as evolution and development of education and accounting research in the South, at Latin-America.

The research has purpose to analyze the effectiveness of independence by public accountants to build audit's quality. This research uses qualitative descriptive method with " Importance and Performance Analysis " it analyze level of performance and importance which is result the data in cartesius diagram about independence's factors which is building audit's quality. The data resulted by spreading questioner toward 42 public accountants which are work in public accountant office. The result research of research shows that the answer whit level of appropriateness between performance and importance is 95.25%. It means that the public accountants have independent when audited because it has appropriate whit respondent expectation. The performance of independence effectively about 75.64% respondent show effective.

Accounting research productivity has acquired mythic characteristics. What constitutes productivity in accounting research, in particular financial accounting research, has for decades not been measured by the amount of work that is required to generate publishable research, but by the quantity of publications, more by the particular journals where the research is published and like a giant multi-level marketing scheme, by the peculiar property that the more frequently a particular researcher is cited by subsequent researchers, the more productive the first researcher becomes.
This paper reviews the various ways productivity in financial accounting research is benchmarked and how the meaning of accounting research productivity is distorted by those benchmarks. It then examines the criticisms leveled against financial accounting research and synthesizes productivity in accounting research with the criticisms of accounting research. In so doing, this paper suggests that financial accounting research produces more heat than light and accounting research productivity benchmarks do not measure contributions to new accounting knowledge useful to society or the profession.

Purpose – The purpose of this paper is to provide a commentary on “Remaining consistent with
method? An analysis of grounded theory research in accounting”, a paper by Gurd.
Design/methodology/approach – Like Gurd, the authors conducted a bibliographic study on prior
pieces of research claiming the use of grounded theory.
Findings – The authors found a large diversity of ways of doing grounded theory. There are as
many ways as articles. Consistent with the spirit of grounded theory, the field suggested the research
questions, methods and verifiability criteria. From the same sample as Gurd, the authors arrived at
different conclusions.
Research limitations/implications – In our research, the authors did not verify the consistency of
claims with grounded theory. The authors took for granted that the article authors had understood and
made operational the suggestions of the founders of the method.
Practical implications – The four canons of grounded theory can be considered as reference marks
rather than as the rules of the method. Accordingly, the researcher is free to develop his or her own
techniques and procedures.
Originality/value – This paper stimulates debate on grounded theory-based research. On the other
hand, it conveys the richness and the variety of interpretive research. Two similar studies, using
similar samples and methods, arrive at different (divergent) conclusions.
Keywords Accounting, Qualitative research

A careful examination of accounting literature reveals the prospect for developing normative accounting theory that is capable of meeting society’s needs at any given time. Despite the importance and the possibility of developing such a type of theory, research concerning normative theorization ceased in favor of the new empirical accounting research, which investigates the usefulness of accounting information to decision-making. Launching this line of research was a consequence of changing the objectives of financial accounting.

This study empirically analyzes the shift in academic accounting research as proxied by The Accounting Review (TAR). TAR is the American Accounting Association’s premier journal and the American oldest accounting journal devoted to the development of accounting theory. Coding of the articles published in TAR is the research method.

Depending on whether or not an article possesses the characteristics of the four variables identified in this study, each article was coded as 0 or 1 under each variable. For each issue, the articles receiving a 1 were counted and summed up. Each issue became a unit of analysis. Samples came from issues published between 1926 and 2007. The years sampled were as follows: 1926-1930, 1952-1956, 1977-1981 and 2003-2007 respectively.

This study found accounting theory declined while the use of the empirical archival method, the influence of economics and finance in academic accounting research, and the financial accounting topics appealing increased. This study also found that the use of the empirical archival method is positively associated with the influence of economics and finance. Further, this study found that the influence of economics and finance is positively associated with financial accounting topics.

These three trends increased in academic accounting research at the expense of discussing accounting theory as a topic in academic accounting research. The emergence of the new “financial empirical paradigm” mandated the elimination of the “conventional paradigm.” The theoretical foundations underlying the new financial empirical paradigm are accepted due to their “usefulness,” and they have also been enforced. Judged by its relevance to accounting practice, however contemporary academic accounting research seems to be moving away from accounting practice, broadening the schism between theory and practice.