This paper attempts both to advance understanding about the research profile of accounting in Europe and to evaluate the role of The European Accounting Review in the dissemination of Europe-based accounting research. Empirical evidence supporting this investigation was gathered from all the papers published in thirteen top accounting journals during the period 1992 to 1997. Our results show that (i) a vast majority of European contributions to well-regarded journals are authored by scholars affiliated to British higher education organizations. Therefore, the overwhelming dominance of British accounting academics over Europe-based accounting research posits considerable doubts on the extent to which it is correct to form the notion of European accounting research. Our results suggest that such a notion is strongly shaped by one constituency of the European setting, that is, by researchers affiliated to British higher education institutions. (ii) The European Accounting Review has played a significant role in the diffusion of Europe-based accounting research. The journal constitutes the sole venue providing international visibility to scholars of eleven continental European countries. Moreover, The European Accounting Review has published a significant proportion of contributions from scholars of the other fifteen European countries. (iii) There exists limited mobility of non-English written accounting research across European countries. Lastly, the paper posits some suggestions for further work in this area.

This article examines the evolution of the information provided by El Alcázar, a private Spanish company, over the period 1928-1993. This information includes: Memoria, that is, qualitative information contained in the annual report, which is a Management Report to shareholders; the minutes of the Board of Directors; and the minutes of the Shareholder General Meeting. We apply a longitudinal thematic content analysis with the aim of understanding how the content of these documents adapts to the different institutional settings experienced by the company. Following Meyer (1986), different environments may determine the amount of accounting information a particular company produces beyond the variation determined by its intrinsic technical needs. The period studied bears witness to a number of relevant institutional conditions involving deep social, economic, cultural and political changes. The results show that these documents change between the stages identified in response to the pressures of different institutional environments.

No abstract

No abstract

No abstract