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Comment on Kaplan Stephen A. Zeff , Rice University

Comment on Kaplan Stephen A. Zeff , Rice University. Original Aim of Accounting Horizons

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Comment on Kaplan Stephen A. Zeff , Rice University

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  1. Comment on Kaplan Stephen A. Zeff, Rice University

  2. Original Aim of Accounting Horizons • 1984-85 AAA Publications Committee: “to provide our members and professional colleagues with an opportunity to expand their accounting horizons and develop interfaces on accounting issues that can contribute to better research, teaching and practice.” • Inaugural editor Robert Mautz’s list of the kinds of manuscripts he invited for editorial consideration (1987): • Analyses of accounting issues • Descriptive reports of technical proposals and innovative or otherwise interesting practices

  3. Evaluations of applied research findings • Content reviews of accounting and auditing standards • Case studies having significant practical applications • Proposals for improvements and extensions of practice • Position papers on debates of the day • Evaluations of legal developments • Interpretations of hypothesis testing/statistically oriented research, to the extent these have implications for present or future practice

  4. Trend in Mautz-Papers

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