Tracing the evolution of research in The Accounting Review through its leading authors: The 1946-1965 period

n order to better understand the development of accounting research, this paper examines the work of the leading authors of The Accounting Review (Leading Authors) during 1946-1965. An earlier study [Fleming, Graci and Thompson, 1990] concluded that the work of the Leading Authors during the 1926-1945 period was characterized by a practical orientation. The Accounting Review in many respects remained a practically oriented journal during 1946-1965. However, changes are evident that were contributing factors in the evolution of The Accounting Review into its current quantitative/empirical orientation

Characteristics of the work of leading authors of the Accounting Review, 1926-1945

The Accounting Review has changed dramatically over the years. The purpose of this study is to document these changes, putting into perspective the articles that are currently published in The Accounting Review. In particular, this study compares the work of those authors who had the most publications in The Accounting Review (Leading Authors) during 1926-1945 with more recent contributions. The results with respect to topic of articles, research methods, citations, and article length reflect the Leading Authors\u27 practical orientation, an attribute that is not particularly apparent in the work of current authors

Micro Talk Systems

This case focuses on a unique and often overlooked product market – sporting event timing systems and supplies – and involves a Japanese manufacturer of radio frequency identification (RFID)-based timing systems called Micro Talk Systems or MTS.  Some of the challenges facing MTS, as they begin to penetrate the U.S. timing market, include identifying the size and scope of the timing market, which market segment(s) should MTS focus on, what is the competitive advantage(s) MTS holds compared to other timing systems being marketed in the U.S., and which channel(s) of distribution would prove to be the most efficient and cost effective to use