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Perhaps a paper like this would just show what we think we already know, but it would be interesting. A survey of faculty, editors, and reviewers might provide a way to research this idea, but there is a paper here for someone to write. We had to wait for them to be returned, check them out, read them or copy them and it was a time consuming pain. Now the web can serve as the ultimate reader for any accounting course. A paper like the following might provide a starting point: Amer, T., A. I believe Issues would be interested in this as a follow-up paper. Nearly everything is on the web in an accessible data base and there are some great old and new classic articles that students could easily be exposed to as supplemental readings at no cost to them. Vangermeersch wrote about management accounting, and didn't advocate using the web, since e-journals were not available at that time. Conjectures regarding empirical managerial accounting research.
A discussion of the journals that publish accounting related articles and the types of articles they publish would be very useful to students, practicing accountants, and academic accountants as well. So I believe there is a "See no evil, hear no evil, speak no evil" or "Don't bite the hand that feeds you" attitude towards the public accounting profession.
MAAW's journal pages and Cabell's Directory provide some starting points. This is a controversial issue, but more importantly, it is a researchable issue.
Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Hayes and Abernathy refer to them as pseudoprofessionals.
Part of the problem was created by the increase in the percentage of corporate Presidents with finance and legal backgrounds and the increase in managers hired from outside the company.
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