haku: @author Lamb, M. / yhteensä: 4
viite: 2 / 4
| Tekijä: | Lamb, M. Lymer, A. |
| Otsikko: | Taxation research in an accounting context: future prospects and interdisciplinary perspectives |
| Lehti: | European Accounting Review
1999 : VOL. 8:4, p. 749-776 |
| Asiasana: | TAXATION RESEARCH ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Taxation practice represents a significant part of what may be classed as accounting practice. In contrast, taxation research represents a very small part of the accounting research field. This paper documents the scale and scope of tax research done in an accounting context in eighteen European and North American journals published in English. It explores several possible explanations for the 'under-representation' of tax research in the wider field of accounting research. |
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