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In addition, there used to be a lot of articles written about different accounting systems (See the Accounting For... I think there is room for some new ones based on field or case studies and some of them could be written as instructional cases. In 1980 Hayes and Abernathy published an HBR paper about the decline of American corporations (See references below). Accounting, Organizations, and Society 30(7-8): 691-733. I know from my experience with General Electric that GE's accounting system is not recognizable to those with only get a generic textbook exposure to accounting systems.
Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Hayes and Abernathy refer to them as pseudoprofessionals.
Part of the problem was created by the increase in the percentage of corporate Presidents with finance and legal backgrounds and the increase in managers hired from outside the company.
I am currently working on the bibliography for the Journal of Accountancy, and there are many great old papers in there that are a joy to read. Cabell's Directory of Publishing opportunities in Accounting. Several people could get involved with this paper, similar to the idea above, and perhaps it could include several papers - Part I, II, III etc. I am out of my element here, but I think there's a paper in there somewhere. In 2001 Zimmerman criticized empirical managerial accounting research in the following paper.
The Accounting Review, NAA Bulletins and Harvard Business Review papers also provide good sources of old classic readings. This is a readings for graduates paper, but it might be better to call it "Broaden your perspective on accounting literature", or "Learn more to earn more", or "Learn from the past to save the future".
For some another ways to rank journals see: Chan, K. I got this idea from the following article: Vangermeersch, R. Renewing our heritage: Ten reasons why management accountants should study the classic accounting articles. I doubt that many people implemented his idea, but now a similar paper could be developed for any area of accounting and I think it would be a more acceptable supplemental approach. My perception is that most AIS textbooks are mainly about financial accounting systems.
An article related to the culture of Schools and departments of Accountancy. The college of business is different from the college of engineering and college of education. Why do faculty in the economics department spend more time in their university offices than SOA faculty? This would involve researching the background of corporate CEO's and comparing those backgrounds to the long term success of these corporations. This idea needs a literature review to find out how many times this has been done and whether there are any recent papers in this area related to accounting programs. A pragmatic model to estimate journal quality in accounting. Part of faculty behavior can be explained by recognizing that academic people are very individualistic, egocentric, and competitive. Are the management accounting folks and AIS folks working together on this? I don't know of an easy way to do that, but there is another paper opportunity here. The Journal of Management Accounting Research gets a 4 ranking which indicates that the section journals are much more popular than the top journals. Does this mean that there is more academic teamwork now than in the past, or is there some other reason for this change? Some possibilities include: stronger tenure and promotion hurdles, more difficult publication requirements from editors and reviewers, more competition for journal space because more faculty are conducting research, unethical behavior by authors who add each other as coauthors when there is little if any work to support the co-authorship, and the willingness or those who evaluate faculty to treat coauthored papers the same as single authored papers. When I was a student in the early 60's the faculty put extra readings on reserve in the library. Although many courses became less rigorous after student evaluations became popular, I believe extra readings are needed to provide students with a view of the literature, something more than the condensed textbook approach. There were a lot of reactions to this paper and we summarized some of those papers in the management accounting Ph. Although I am out of my element again, my idea is for the AIS researchers to see if Zimmerman's criticisms of management accounting research don't also apply to AIS research. A discussion of the journals that publish accounting related articles and the types of articles they publish would be very useful to students, practicing accountants, and academic accountants as well. So I believe there is a "See no evil, hear no evil, speak no evil" or "Don't bite the hand that feeds you" attitude towards the public accounting profession. MAAW's journal pages and Cabell's Directory provide some starting points. This is a controversial issue, but more importantly, it is a researchable issue. - with the organization that employs them, or with the profession. My idea here is simply to do a follow up paper on "Who is running American corporations"? 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. They attempt to simplify and quantify complicated business situations at the profit center level. These are people who have no special expertise in any particular industry or technology, but run the company using financial controls, portfolio concepts and a market-driven, follow-the-leader strategy.