What question did this study set out to answer?

This commentary aims to evaluate the implementation of scholarship definitions in Accounting Horizons as recommended by the Carnegie Foundation.

June 15, 2026

Comments on Accounting Horizons.

Key Points

This commentary aims to evaluate the implementation of scholarship definitions in Accounting Horizons as recommended by the Carnegie Foundation.
Opinion commentary on the journal's editorial policies regarding scholarship.
Analysis of the Carnegie Foundation's recommendations for defining scholarship.
Affirms the journal's commitment to evolving scholarship definitions.
Highlights the alignment of the journal's policies with the Carnegie Foundation's recommendations.

Abstract

Abstract Opinion. Comments on `Accounting Horizons' journal's implementation of the Carnegie Foundation for the Advancement of Teaching's recommendation for viewing and defining scholarship. Scholarship as an evolutionary process; Journal's editorial policy supporting the recommendation.

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Comments on Accounting Horizons.

Key Points

Abstract

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