Social Accounting and Accounting Textbooks: Professors’ Responsibility to Promote the Interests of Students

Hammond, Theresa; Danko, Kenneth; Landis, Mark

doi:10.1108/s1041-7060(2013)0000016009

Cited by 2 publications

(4 citation statements)

References 31 publications

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“…When responses are partitioned between authors and non-authors, 34.6% of authors responded that the revision period is either too short or far too short, whereas 57% of non-authors chose those responses. See also Hammond et al (2013). As documented in Table 3, the mean faculty response to "how much time should elapse between textbook editions?"…”

Section: Faculty Characteristics and Perception Of Length Of Revisionmentioning

confidence: 96%

“…6 The slope of the graph's trend line is significantly negative (n = 28 years, coefficient = −0.05, t = −10.62, p < 0.001). See also Hammond et al (2013 …”

Section: Frequency Of Textbook Revisionsmentioning

confidence: 98%

“…An examination of six years' of textbook reviews in Issues in Accounting Education (2008-2013, inclusive) revealed that Issues published 65 reviews of textbooks, excluding reviews of first editions. We examined these reviews to determine the extent to which they 3 See Hammond et al (2013) for details on the responses to open-ended questions. 4 While there were 998 faculty respondents, in some cases survey respondents responded to only certain questions, which resulted in minor variation in the number of observations used at various stages of our analysis.…”

Section: Reviews Of Textbooksmentioning

confidence: 99%

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U.S. accounting professors' perspectives on textbook revisions

Hammond

Danko

Braswell

2015

Journal of Accounting Education

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Section: Faculty Characteristics and Perception Of Length Of Revisionmentioning

confidence: 96%

“…6 The slope of the graph's trend line is significantly negative (n = 28 years, coefficient = −0.05, t = −10.62, p < 0.001). See also Hammond et al (2013 …”

Section: Frequency Of Textbook Revisionsmentioning

confidence: 98%

Section: Reviews Of Textbooksmentioning

confidence: 99%

See 1 more Smart Citation

U.S. accounting professors' perspectives on textbook revisions

Hammond

Danko

Braswell

2015

Journal of Accounting Education

Self Cite

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“…Businesses continue to strive for a more cohesive, socially sensitive society capable of creating a positive impact on the environment (Du et al, 2014;Hammond et al, 2013); in short, for a fairer society (Haller et al, 2018). The involvement of different businesses with the community makes it necessary to analyse the disclosure of sustainability measures as a mechanism for information on the various actions that companies offer to the society in which they operate (Rezaee & Tuo, 2019).…”

Section: Co-word Analysismentioning

confidence: 99%

Delving into sustainability reporting literature: The role of ethics

Correa Porcel,

Casado Belmonte,

Capobianco Uriarte

2024

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Research background: After major scandals in apparently reputable and solvent companies, added to the great economic crises of recent decades, accounting and finance have become a fundamental discipline for the correct study of these events from an ethical point of view. Philosophers, economists and even religious people have wanted to contribute their grain of sand to the study of the ethical behaviour of companies and make it go beyond mere administration. In recent years, non-financial reporting has been gaining ground, to the point that the legal system now makes it compulsory in most Western countries. Purpose of the article: This study aims to review and summarize the role of ethics in the sustainability reporting so as to develop a holistic framework of ethics in the sustainability reporting; review the evolution of the research field; and identify the most significant research tendencies enabling the proposal of several future research directions. Methods: Using the Scopus and Web of Science databases, a bibliometric analysis has been carried out in the field of accounting on this topic from its formal origins in the 1980s to the present day, in addition to highlighting the importance of sustainability. 271 articles have been used as a basis for developing the main trends at bibliographic, geographical and institutional levels. Findings & value added: This study highlights the importance of incorporating ethics in non-financial information as a field of research, through two very different lines of research that have gained importance in recent years: ethics in business and the growing relevance of non-financial information. It also incorporates a bibliometric analysis with information obtained from two major databases: Scopus and Web of Science. The use of both databases makes it possible to broaden the body of articles covered, compared to other bibliometric analyses previously carried out on similar topics, and allows for the inclusion of more relevant articles on this subject.

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Social Accounting and Accounting Textbooks: Professors’ Responsibility to Promote the Interests of Students

Cited by 2 publications

References 31 publications

U.S. accounting professors' perspectives on textbook revisions

U.S. accounting professors' perspectives on textbook revisions

Delving into sustainability reporting literature: The role of ethics

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