European Accounting Research – A Comment

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Notes

¹I am very grateful to Nicolas Mottis in particular for his insights (this editorial is drawn from an earlier paper we wrote together) and I should also like to thank David Alexander, Kari Lukka and Jens Wüstermann for useful comments.

²Wagenhofer (2006, p. 3) in discussing the publication outputs in the field of management accounting in Germany, Switzerland and Austria says:

• Another characteristic is that books play a more important role than in many other countries. One reason is the requirement that dissertation and habilitation theses are commonly written in the form of monographs and usually published as books … Books have been highly regarded in the academic market and, therefore, many authors are motivated to write or edit books.

³Chan et al. (2006, p. 6) claim eight journals from the European/Australia region, of which five are from the UK, two from Australia and one from Denmark. We presume that the ‘Danish’ journal is European Accounting Review – Anne Loft, who was based at the Copenhagen Business School at this time, was one of the editors throughout the period, so this may be why Chan et al. refer to the journal as Danish. This does, however, seem odd in that Anne Loft is British, the journal was not edited solely by her (see Loft et al., 2002), it is owned by the European Accounting Association (official address Brussels) and is published for them in the UK.

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Notes on contributors

Peter Walton

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