Abstract The article presents information on the objectives of the journal "Accounting Horizons." After two years in the creation of a new journal, Bob Mautz has passed on the editorial responsibility of Accounting Horizons. The objective of Accounting Horizons as articulated by Harold Langenderfer, Chairman of the American Accounting Association (AAA) Publications Committee that recommended the creation of the journal in 1986, was to provide, its 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. To achieve these objectives, Bob has drawn on authors from both the academic and the professional world. AAA has comparative advantage in research, since its members both academic and professional are committed to the systematic examination of problems and issues in the broad field of accounting. The readers of Horizons are entitled to assume that its articles are the product of such a systematic, searching analysis. The editorial decisions on what to publish will rest on the significance of the idea addressed, and the clarity of its presentations rather than on the elegance and innovative characteristics of the research methodology used.
Burton et al. (Wed,) studied this question.
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