Guest editorial

Citation

Krambia Kapardis, M. (2010), "Guest editorial", EuroMed Journal of Business, Vol. 5 No. 3. https://doi.org/10.1108/emjb.2010.34605caa.001

Guest editorial

Article Type: Guest editorial From: EuroMed Journal of Business, Volume 5, Issue 3

About the Guest EditorMaria Krambia Kapardis is Associate Professor of Accounting in the Department of Hotel and Tourism Management, at Cyprus University of Technology (CUT). Her PhD in Forensic Accounting was from Edith Cowan University, Perth, Australia, while her Masters and undergraduate degrees were from RMIT and La Trobe University, Melbourne, Australia, respectively. She is qualified as a Chartered Accountant of Australia and practiced a number of years as an accountant until her appointment as Senior Lecturer at the Victoria University of Technology, Melbourne, Australia. Upon returning to Cyprus she worked at a private tertiary institution in Nicosia and was the inaugural Chair in Applied Accounting Research sponsored by PricewaterhouseCoopers for six years. Since 2008 she has been an Associate Professor in Accounting at CUT. Her research interests include: corporate governance, fraud detection and prevention, business ethics, alternative financial reporting in the hospitality industry in Cyprus, corporate social responsibility, gender issues in business, and six sigma. She was awarded the best paper in the International Journal of Contemporary Hospitality Management for 2007 and in 2008 she is sharing the award with Dr Zopiatis for the best conference paper presented at the International CHRIE (Council on Hotel, Restaurant, and Institutional Education) for 2008 in Atlanta, USA. She is also a member of the Ethics Committee of the Institute of Certified Public Accountants of Cyprus and the Disciplinary Committee of the same body.

The first decade of the millennium has closed in a glimpsed note due to the financial crisis and the implications this has not only for the economy of each and every country but, also, on the accounting profession. Accountants are expected by their profession and the regulators to act in a professional manner, keep up-to-date with changes made and to assist their clients in meeting their obligations. This is a dynamic discipline, which has cope with rapidly changing world. Ways have to be found to address the new problems, issues and concerns and then in the name of transparency, find ways to report them.

Accountants are leaders in being at the forefront of current issues such as how to address the financial crisis, how to value/report intangibles assets, auditing and fraud issues, environmental and other reporting issues and so on. One must not ignore the field of accounting academics as researchers and teachers. Thus, the six papers selected for publishing in the current issue, go a long way in bridging these gaps.

In recent years, research into the field of accounting has expanded outside the traditional fields of accounting research. The reason for this has been the constant need for accounting academics to keep up with changes due to regulatory changes and corporate collapses. Contemporary issues in accounting have varied over the years.

The present special issue of the EuroMed Journal of Business includes six papers that have been reviewed by at least two academics/experts in their fields. The total number of papers submitted for the special issue was 20 and only six were accepted for publication. The papers in the current issue include six very topical areas, namely:

1. 1.

   An analysis of intellectual capital disclosure by Portuguese companies

2. 2.

   Global financial crisis: causes and perspectives

3. 3.

   Auditor independence: third party hiring and paying auditors

4. 4.

   Barriers to the development of environmental management accounting: an exploratory study of pulp and paper companies in Thailand

5. 5.

   Determinants of single authorship

6. 6.

   The approaches to learning of European accounting students

A special thank you goes to the reviewers, listed in alphabetical order:

• •

  Cohen Sandra (Athens University of Economics and Finance);

• •

  Cooper Barry (Deakin University, Australia);

• •

  Dellaportas Steven (Deakin University, Australia);

• •

  Fraser Ian (Stirling University);

• •

  Hussainey Khaled (Stirling University);

• •

  Jones Mike (Bristol University);

• •

  Kokkinakis Angeliki (University of Nicosia);

• •

  Lazaridis Yiannis (University of Macedonia);

• •

  Lois Petros (University of Nicosia);

• •

  Psaros Jim (Newcastle university, Australia);

• •

  Sung-Soo Kim (Rutgers, USA);

• •

  Tan Han Tong (Technological University of Singapore);

• •

  Tsamenyi Mathew (Birmingham University); and

• •

  Vafeas Nicos (Cyprus University).

Furthermore, as the special editor for this issue I would like to express my gratitude to Nicolas Nicolaides for his invaluable assistance in editing the articles selected.

Maria Krambia KapardisGuest Editor