Stephen A. Zeff, Rice University Comment on Kaplan Stephen A. Zeff, Rice University

Original Aim of Accounting Horizons 1984-85 AAA Publications Committee: “to provide our members and professional colleagues with an opportunity to expand their accounting horizons and develop interfaces on accounting issues that can contribute to better research, teaching and practice.” Inaugural editor Robert Mautz’s list of the kinds of manuscripts he invited for editorial consideration (1987): Analyses of accounting issues Descriptive reports of technical proposals and innovative or otherwise interesting practices

Evaluations of applied research findings Content reviews of accounting and auditing standards Case studies having significant practical applications Proposals for improvements and extensions of practice Position papers on debates of the day Evaluations of legal developments Interpretations of hypothesis testing/statistically oriented research, to the extent these have implications for present or future practice

Mautz-type Papers in Accounting Horizons: 1987 to 2009 Totals # per Issue # of AAA Committee Reports Included in Total 1987-88 (2 years) 120 15.0 1989-91 146 12.2 1 1992-94 66 5.5 9 1995-97 89 7.4 14 1998-2000 58 4.8 10 2001-03 60 5.0 11 2004-06 36 3.0 6 2007-09 51 4.3

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