摘要：We are delighted to open this volume marking a half century of Accounting Business Research(ABR). The journal was established by the Institute of Chartered Accountants in England andWales (ICAEW) in 1970. In the first issue, Walter Taplin’s editorial highlights the role of‘Business’ in the journal’s title by stating: ‘It is hoped that many of the problems discussedand the projects described will be those that arise in the practical context of industry and com-merce.’ These origins are still reflected in our current aims and scope, which state that the objec-tive of ABR is to disseminate original research that contributes to the understanding of the role ofaccounting in business, for a wide range of audiences including academics, practitioners, andpolicy-makers.
