A portrait of the Spanish accounting community

This study presents a portrait of the Spanish academic accountingcommunity in 1995, based upon a questionnaire circulated to Spanishaccounting academics in 1995 and upon an analysis of authorship andcitations in the main Spanish accounting journals. The approach tothese analyses is grounded in similar studies which have been carriedout in the United States, Spain and elsewhere. but the combination oftechniques used in this study is particularly broad in range.The results of the study are used to describe a range ofcharacteristics of Spanish accounting academics, for example,publications records and length of academic experience. The analysisof publications produces a ranking by institutional affiliation ofthe most significant contributors to current debates on accounting.Citation analysis is used to identify the range and extent ofinternational influences upon the Spanish academic accountingcommunity, and to provide an additional ranking by institutionalaffiliation of the most frequently cited sources A significantfinding was that the nature and extent of international influence hadchanged very little over the ten year period since Spain entered theEuropean Union and started to implement European Directives.Perceptions of journal quality were elicited by questionnaire. Fortyfive journals, Spanish and international are included in a listranked for perceived importance as outlets for publication. and assources of support for teaching and research. The results of thisexercise show that Spanish journals were ranked low relative tojournals published in the United Kingdom and United States.Finally the study examines the extent of purpose upon Spanishaccounting academies to publish, by presenting results of a questionabout criteria for promotion, and also by examining and increasingtendency to publish co-authored work.

Norbert Elias : una proposta d’intellectual portrait vint anys després de la seva mort

L’estiu de 1990 moria a Amsterdam un dels sociòlegs més preeminents del segle XX, l’alemany Norbert Elias. La seva vida i la seva obra, profundament imbricades, són un reflex de la complexitat, de les llums i les ombres del segle passat. Amb aquesta proposta de retrat intel·lectual pretenem per una banda commemorar l’efemèride dels 20 anys de la mort d’un sociòleg poc reconegut i poc emprat. I d’altra banda, oferir una introducció a un personatge i una obra que, per la seva magnitud i originalitat, mereixen estar entre les més rellevants de la sociologia. Com a fil conductor de l’article proposem una combinació de llocs físics i simbòlics que van marcar la seva trajectòria.