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一个国家创办了多少会计学术杂志,反映了该国会计理论研究总体水平的高低,也从一个侧面反映出该国会计事业的发达程度。什么样的杂志才能被称作会计学术杂志呢?美国维拉诺瓦大学的琼·赫克,三一大学的罗伯特·詹森和菲利浦·库欣三位教授,从西方各国汗牛充栋的会计类和涉及会计类的期刊中,以严格的标准进行了筛选,最后确定24种杂志为世界核心会计学术杂志。其中美国出版的占20种,英国有两种,加拿大和澳大利亚各占一种。以下是24种杂志的中英文名称,创刊时间、自创刊至1988年末刊载学术文章的数量等情况。 24种核心会计学术杂志基本情况一览表
How many accounting journals a country has founded reflects the overall level of the study of accounting theory in the country and also shows the degree of development of the country’s accounting profession from one aspect. What magazines can be called accounting academic magazine? United States Joan Heck University of Villanova, Trinity University, Robert Jensen and Philip Cushing three professors, from the sweeping economic accounting in Western countries accounting In the periodicals and accounting periodicals, they were screened by strict standards, and 24 kinds of magazines were finally identified as the world’s core accounting academic journals. Of these, 20 species are published in the United States, two in the United Kingdom, and one in Canada and Australia. The following are the 24 kinds of magazines in English name, start time, published since the beginning of 1988, the number of academic articles published and so on. A list of 24 core academic journals