Coyne,Joshua G., Summers, Scott L., Williams, Brady and Wood, David A. 2010,Accounting Program Research Rankings by Topical Area and Methodology. Issues inAccounting Education, Forthcoming. Available at SSRN:http://ssrn.com/abstract=1337755RANK 有很多种，姑且一说。我觉得对于新手来说重要的理解会计的基本方向，当然申请时看学校也很有帮助。




Beaver,William H.1998, Directions in Accounting Research: NEAR and FAR, AccountingHorizons , Vol 10 (June 1998): 113-124
Beaver是谁我就不多说了，一篇比较老的paper，但是比较容易读，而且对于体系有一些帮助，会计和经济学相比就是体系上差一些，个人感觉。




Kinney, W., Empirical Accounting ResearchDesign for Ph.D. Students, Accounting Review, April 1986: 338-350.
看标题就知道了，呵呵