The leading real estate journals in the USA, UK, Asia and Australia are analysed over 1991‐2000 to assess the impact of international real estate research in these journals. It is found that the focus on international real estate has expanded considerably in recent years, with this focus more evident in the leading UK real estate journals rather than the leading USA real estate journals. Reasons for this difference between the USA and UK real estate journals are identified. Issues relating to international authorship are assessed, with the leading international authors and universities identified.
This paper summarizes and reviews the accounting thoughts of Arthur Young (1741-1820) and their place in the early development of modern agricultural accounting in Britain. The paper outlines his key prescriptions for agricultural accounting and comments on the standing of these prescriptions in the light of later developments in accounting and accounting thought. The paper argues that Arthur Young should be accorded recognition for his pioneering advocacy of costing and cost allocation concepts as well as exit-value accounting.Arthur Young, Cost Accounting In Agriculture, Costing History, Exit-VALUE, Farm Accounts, Farm Costing, Internal Accounting,
This review note outlines and reviews the presence of the subject of taxation in undergraduate accounting courses in Australia. It covers the period 1945-1995. Through the outline and review an explanation is provided of why the subject of taxation was present in the accounting degree in Australia. A review is made of one long-standing accounting degree course to provide a case illustration and explanation of how taxation was located within a degree. Some comparisons are made with UK findings of how and why taxation was located in undergraduate accounting degrees. The rationales for the inclusion of taxation in undergraduate degrees are also explored.Taxation Australia Accounting Degree Curriculum Subject Location,
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.