Portrait de Watteau, les cheveux courts : [estampe] / gravé par Louis Crépy ; d'après Watteau

Référence bibliographique : Dacier et Vuaflart, 33

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.

[Portrait de la reine Olga de Grèce en costume traditionnel des environs d'Athènes par Borgiotti, phot. à Alexandrie (Egypte), don P.P. Potagos en 1887]

Donateur : Potagos, Panagiotes (1839-1903)

[Portrait de la reine Olga de Grèce (même type que Wc 218) non signé, 2 phot. de types grecs par Rubellin, phot. à Smyrne, le tout donné par P.P. Potagos en 1887]

Donateur : Potagos, Panagiotes (1839-1903)