[Editorial]
The pressure for publishing, together with the global scope of financial reporting research, contribute to an impressive production of original studies by scholars, with no more geographical borders. Obviously this fact is positive for the progress of our discipline but if we get a keener look at the situation, we can identify many aspects where a more collaborative activity within the community of scholars could improve our work, giving more order to our field of study. In this sense, an urgent need is the development of a taxonomy of issues. A taxonomy refers to the unavoidable necessity to classify studies (articles, books, and other contributions), in order to easy search and retrieval. For a researcher a clear understanding of previous studies on the same issue is a due step of the work, but this activity is often based on heuristics, with a large potential to increase its efficiency. The actual research strategies are different. One of the most used is starting from some well-known papers, and, through the references included there, enlarging the knowledge of the extant literature. More systematic research in scientific paper data-bases is often the following step, but we need to choose the right keywords, in order not to miss relevant work. Obviously, with a detailed and generally accepted taxonomy applied on all the papers, this searching activity would be enormously empowered. In this sense, the impressive growth of scientific journals and other publications contributes to increasing the problem and the necessity for its solution. We don’t have any general accepted taxonomy in our field. […]
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