Resumen de Editorial: Forty Years ‘On The Fringe’
This article presents the fortieth year of continuous publication of "Abacus" in 2004. From its founding, it has focused on research that examines more than simply the explanation of practice. It has especially emphasized international studies on accounting, a prescient goal given the new millenial move to have convergence of international accounting standards by the middle of its first decade. From its inception, the journal's editorial policy objective has been to seek publication of exploratory constructive and critical articles on all aspects of accounting and those phases of the theory and administration of organizations and of economic behaviour generally which are related to accounting, finance and business ethics. The journal's double blind refereeing policy generally entails assessment of all submissions by two international referees and one local referee. Thus "Abacus" has had to draw on the support of over 200 additional referees over those forty years. The ongoing level of refereeing support suggests that the journal continues to be perceived favourably in the international academic community. Numerous rankings exercises across many countries over several decades support that claim.
