تحقیقات حسابداری بین المللی: تجزیه و تحلیل از سی و دو سال مجله بین المللی حسابداری

This study provides a thirty-two year historical perspective of international accounting research by presenting an analysis of the articles that have appeared in the International Journal of Accounting (formerly, the International Journal of Accounting, Education, and Research) and related monographs during the time period 1965 through 1996. The International Journal of Accounting was chosen for this study because it has the longest continuous history of published research in international accounting. It consists of six sections following the introduction. The second section analyzes all 768 articles that have been published in the journal and related monographs. The next three sections analyze the 263 articles devoted to the European region, the 183 articles devoted to the pacific region, and the 126 articles devoted to countries classified by the World Bank (1990) as economically developing, respectively. The analyses in each section classify the articles by research methodology, country, subject, time periods, and authors. The last section contains the conclusion. A completed annotated bibliography of all 768 articles with indexes by author, topic, country, and methodology is available on disk from the author.