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Accounting and Business Research

Publicat ion det ails, including inst ruct ions f or aut hors and subscript ion inf ormat ion: ht t p: / / www. t andf online. com/ loi/ rabr20

Editorial

Pauline Weet man

Published online: 04 Jan 2011.

To cite this article: Pauline Weet man (2008) Edit orial, Account ing and Business Research, 38: 3, 167-167, DOI:

10. 1080/ 00014788. 2008. 9663329

To link to this article: ht t p: / / dx. doi. org/ 10. 1080/ 00014788. 2008. 9663329

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Accounting and Business Research,Vol. 38. No. 3 2008 International Accounting Policy Forum. p. 167 167

Editorial

In collaboration with the Institute of Chartered Accountants in

England and Wales,

ABR

is pleased to present the third issue

of the

International Accounting Policy Forum (IAPF)

. The

issue contains the papers presented at the Institute’s 2007

Information for Better Markets Conference, which was

in-tended to stimulate debate and new thinking on the subject of

accounting for intangibles. The five papers written by leading

international academics reflect the themes they were invited to

develop in their presentations at the Forum, all providing

dif-ferent styles of thought-provoking evidence and comment.

The responses from practitioners provide a taste of the lively

debate provoked in a mixed audience of leading practitioners

and policy makers sitting alongside academics from a

spec-trum of international institutions. It is the hope of the editor

and the Institute that publication of the papers will encourage

a continuing and widening debate which will facilitate better

communication among the research community, the

account-ing profession, company managers, regulators and all other

parties interested in the debate over whether and how to

de-velop reporting models which incorporate information on

in-tangibles.

The five main papers have been reviewed by academic

re-viewers and I am particularly grateful to the rere-viewers and the

authors for the care they have taken with this process.

IAPF

is explicitly charged with bridging the gap between

ac-ademia and the profession. The contents of this issue provide

many opportunities for engaging research and practice.

Pauline Weetman