|Editorial:||John Wiley and Sons|
|ISSN:||0001-3072 / 1467-6281|
For over 36 years Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting finance and business; and explores alternatives to and explanations of past and current practices. In the Anbar journal survey rating results for 1997 and 1998 Abacus was rated strongly on two criteria. For Research Implications the journal ranked 12th out of 54 in 1997 and leading international accounting and finance academic journals and for Originality it was rated 1st out of 54 in both years.
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