Review of Accounting Studies, 6, 5, 2001
2001 Kluwer Academic Publishers. Manufactured in The Netherlands.
Beginning with this issue, the Review of Accounting Studies introduces a new section
termed “Research Perspectives.” While articles published in this category need not report
new theoretical or empirical research results, they must nonetheless contain original and
innovative material. For instance, articles in this section may make a contribution because
they achieve an effective synthesis of earlier research ﬁndings. A successful article in this
category would not only assemble earlier ﬁndings but also provide original insights which
extend the analysis well beyond a mere summary of the existing results (other journals
in accounting are available for literature reviews). Alternatively, articles could provide a
critical evaluation of earlier work along with the author’s views on contrasting approaches
to the underlying question.
The editors of the Review of Accounting Studies recognize that the evaluation of manu-
scripts for this section may be even more subjective than that of regular manuscripts. On
balance, however, the editors believe that it will be desirable to provide a forum for such
articles which may be widely disseminated, and thereby have the potential to become
inﬂuential, even though they are not regular research papers. We do not expect that every
issue of RAST will contain articles in this section. We encourage prospective authors to
contact one of the editors regarding the suitability of their manuscript for the “Research
Perspectives” section. The submission and review process for such articles is principally
the same as for regular articles.