Comment on Kaplan

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Comment on Kaplan Stephen A. Zeff, Rice
University
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• Original Aim of Accounting Horizons
• 1984-85 AAA Publications Committee to provide
  our members and professional colleagues with an
  opportunity to expand their accounting horizons
  and develop interfaces on accounting issues that
  can contribute to better research, teaching and
  practice.
• Inaugural editor Robert Mautzs list of the kinds
  of manuscripts he invited for editorial
  consideration (1987)
• Analyses of accounting issues
• Descriptive reports of technical proposals and
  innovative or otherwise interesting practices

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• Evaluations of applied research findings
• Content reviews of accounting and auditing
  standards
• Case studies having significant practical
  applications
• Proposals for improvements and extensions of
  practice
• Position papers on debates of the day
• Evaluations of legal developments
• Interpretations of hypothesis testing/statisticall
  y oriented research, to the extent these have
  implications for present or future practice

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Mautz-type Papers in Accounting Horizons 1987 to 2009 Mautz-type Papers in Accounting Horizons 1987 to 2009 Mautz-type Papers in Accounting Horizons 1987 to 2009 Mautz-type Papers in Accounting Horizons 1987 to 2009
Totals per Issue of AAA Committee Reports Included in Total
1987-88 (2 years) 120 15.0 0
1989-91 146 12.2 1
1992-94 66 5.5 9
1995-97 89 7.4 14
1998-2000 58 4.8 10
2001-03 60 5.0 11
2004-06 36 3.0 6
2007-09 51 4.3 9
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Trend in Mautz-Papers