Abacus

期刊简介：Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.

【译文】自 1965 年以来，Abacus 一直为会计、金融和商业领域当前学术和专业兴趣的问题提供表达独立和批判性思想的工具。该期刊报告了当前的研究；批判性地评估当前理论和实践的发展；分析会计、金融和商业监管框架的影响；并探讨过去和当前做法的替代方案和解释。