“No accounting for these people”: Shell in Ireland and accounting language

Killian, Sheila

doi:10.1016/j.cpa.2010.08.001

Cited by 37 publications

(34 citation statements)

References 28 publications

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“…These individuals can be argued to be leading scholars in their respective fields and therefore the number of author self-citations may well be justified. There were also numerous articles with no author self-citations with AAAJ having four (Agyemang, 2010;Baker, 2010b;Cordery et al, 2010;Orij, 2010), AOS eight (Bezemer, 2010;Bol and Moers, 2010;Jørgensen and Messner, 2010;Koch and Schmidt, 2010;Mundy, 2010;Norman et al, 2010;O'Regan, 2010), and CPA having ten (Asenova and Beck, 2010;Bessire and Onnée, 2010;Christopher, 2010;Everett and Friesen, 2010;James, 2010b;Killian, 2010;Marriott, 2010;Mete et al, 2010;Noël et al, 2010). Thus AAAJ, AOS and CPA show incidences of high and no author self-citations in line with the observations of Glänzel et al (2004).…”

Section: Referencingsupporting

confidence: 77%

“…Similarly, AAAJ articles by Merino et al (2010), Lapsley and Giordano (2010) and Samkin and Schneider (2010) have nine sections each. While CPA had the most articles with fewer sections it also holds the distinction of having the most articles with numerous sections (equal with AOS), with three articles having ten sections (Arnaboldi and Azzone, 2010;Haynes, 2010;Mete et al, 2010) and four articles having nine (Christopher, 2010;Killian, 2010;Lehman, 2010;Roslender and Hart, 2010).…”

Section: Construction Of An Articlementioning

confidence: 99%

“…"Waistline" scores can also be improved while maintaining or increasing word counts by providing concrete examples rather than abstract arguments or by converting abstract nouns back into verbs or adjectives. The lowest overall scores with an 'Abstract noun' rating of 1 ('Fit and trim') or less were the in AOS; , Toms (2010c) in AAAJ;and Bettner et al (2010) and Killian (2010) in CPA. These articles demonstrate how to write in a more engaging, non-abstract style.…”

Section: The 'Introduction'mentioning

confidence: 99%

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Construction of research articles in the leading interdisciplinary accounting journals

Villiers

Dumay

2013

Acc Auditing Accountability J

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Purpose: To examine the construction of articles published in three highly ranked interdisciplinary accounting journals. Design/methodology/approach: We base our analysis on articles published during 2010 in Accounting, Auditing and Accountability Journal (AAAJ), Accounting, Organizations and Society (AOS) and Critical Perspectives on Accounting (CPA). In doing so, we develop a framework and examine characteristics of the published articles, including the prose. Findings: Based on the construction of accounting academic articles in the highly ranked interdisciplinary journals, we introduce a simplified concept of the five distinct major parts of an article. We also make some taken-for-granted aspects of article construction explicit and we conclude that alternatives, if used effectively, can add to the quality of an article. Finally, we conclude with a discussion of, and a reflection on, how the taken-for-granted rules of academic publishing can be challenged. Research limitations/implications:This article is limited by the authors' own analysis and interpretations of AAAJ, AOS and CPA articles published during 2010. Originality/value: As far as can be ascertained, we are the first to examine the construction of research articles published in high ranking interdisciplinary accounting journals. The paper can assist emerging scholars in the process of planning and writing their own articles. For seasoned researchers, our insights may serve to reaffirm or help further develop their approach. The paper also contributes to the ongoing debate around the pressure to publish, the measurement of publications, and the difficulties of getting published.Key words: Academic publishing; writing; research; article attributes Acknowledgements:We would like to thank the many people who have given us feedback during the development of this paper. Foremost we would like to thank James Guthrie for his support and insightful critique on several versions of this paper. Also, thanks to Lee Parker for his support and encouragement during the review process along with the insights from our two anonymous reviewers who have contributed to improving the quality of the paper in among other ways by suggesting additional avenues of investigation. Thanks also to Helen Sword (University of Auckland) and Imad Moosa (RMIT University) for their comments on early drafts of the paper. Also thanks to the comments, observations and encouragement from the participants of numerous workshops and seminars where we have been invited to present our work, even though it was unpublished and still in development. The list includes,

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Section: Referencingsupporting

confidence: 77%

Section: Construction Of An Articlementioning

confidence: 99%

Section: The 'Introduction'mentioning

confidence: 99%

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Construction of research articles in the leading interdisciplinary accounting journals

Villiers

Dumay

2013

Acc Auditing Accountability J

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“…Similarly, some technical accounting terminologies are perceived differently by its users. This may be due to local rules and notions applicable in various jurisdictions which are difficult to be defined in accounting and economics (Killian, 2010).…”

Section: Lack Of Knowledge and Irrational Expectationsmentioning

confidence: 99%

An Alternative Model in Financial Reporting to Reduce Flaws and Injustice with Stakeholders

Akhtar¹,

Ahmed²,

Gul³

et al. 2019

J. Islam. bus. manag.

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Seemingly, a formidable ethical challenge to financial reporting is the phenomenon of fallacious and discretional financial reporting as currently in practice. Such untruthful reporting intensified during the first decade of the 21st century when many of the personnel got involved to increase their personal benefits and the result was a wide-spread financial fiasco in the form of MCI WorldCom, Enron, Well Fargo, and Tesco accounting scandal, to mention a few. Most of the scandals were cause by false reporting, withholding information about financial troubles, revenue and earnings inflation, discretional revenue and expense recognition, use of off-balance-sheet items, artificial increase of cash flow and profits, backdating of sales contracts and accounting for vendors allowances and financing. The research in hand is an attempt to discuss such issues in the light of ethical and moral values that are not only recommended teachings of Islam, but also accepted business ethics in the civilized world. Islamic ethical guidelines for business encompass discipline and rules as enjoined in the divine sources of Sharī'ah -Qur'ān and Sunnah (sayings of or the approved actions by the holy Prophet Muhammad PBUH). Implementation of these guidelines to make financial reporting ethical should be acceptable to the entire world, at personal, organizational, and society levels for broad based benefits of the mankind.

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“…A contabilidade como a linguagem dos negócios possui o importante papel de comunicar informações que sejam úteis a maior gama de usuários (ILUFI, 2000;KILLIAN, 2010;HEN-DRIKSEN;VAN BREDA, 2011). De acordo com Takamatsu, Lamounier e Colauto (2008), as demonstrações contábeis são vistas como as principais fontes de comunicação contábil.…”

Section: Referencial Teórico 21 Evidenciação Contábilunclassified

Mudanças e Propostas Previstas no Relatório da Administração: Uma Análise sobre as Ocorrências em Períodos Subsequentes

Andrade

Barbosa

2016

RECFin

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RESUMOEssa pesquisa tem por objetivo verificar se as mudanças e propostas mencionadas nos Relatórios da Administração das empresas brasileiras de capital aberto são realizadas em períodos posteriores. A amostra da pesquisa foi composta pelos Relatórios da Administração das empresas que pertenciam ao Segmento de Construção Civil da BM&FBOVESPA em julho de 2015. Os Relatórios da Administração foram baixados do site da BM&FBOVESPA e o período de análise corresponde aos anos de 2010 a 2014. Foi adotada para organização dos dados a técnica de fichamento, com todas as propostas e mudanças previstas nos relatórios para todos os anos analisados, bem como a verificação de sua ocorrência ou justificativa pela não ocorrência. Dessa forma, destaca-se que a análise dos Relatórios de Administração foi realizada por meio da técnica de análise de conteúdo, a partir da qual foi possível constatar que a maioria das mudanças e propostas previstas pelas empresas foram realizadas em anos subsequentes, sendo que a maioria delas possui caráter apenas declarativo, ou seja, com ausência de valores monetários e quantitativos. Para análise qualitativa das propostas apresentadas no Relatório da Administração foi utilizado o quadro de nuvens de palavras feito por meio da ferramenta Tagxedo Creator, para cada ano analisado, demonstrando as palavras que mais se repetem nas propostas feitas pelos administradores. As palavras mais evidenciadas, de modo geral, nas sentenças que apresentam mudanças e propostas previstas pela administração nos relatórios foram: entregas, projetos e lançamentos. Isto significa que as principais propostas apresentas pelas empresas dizem respeito a prazos e quantidades de entregas dos produtos (empreendimentos).

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“No accounting for these people”: Shell in Ireland and accounting language

Cited by 37 publications

References 28 publications

Construction of research articles in the leading interdisciplinary accounting journals

Construction of research articles in the leading interdisciplinary accounting journals

An Alternative Model in Financial Reporting to Reduce Flaws and Injustice with Stakeholders

Mudanças e Propostas Previstas no Relatório da Administração: Uma Análise sobre as Ocorrências em Períodos Subsequentes

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