Valuation Studies? Our Collective Two Cents (main authors: H. Kjellberg, A. Mallard)

Diane-Laure ARJALIES

Valuation Studies

April 2013, vol. 1, n°1, pp.11-30

Departments: Accounting & Management Control

Keywords: Value as noun and verb, Valuation processes, Topicality of valuation, Conceptual challenges, Sites of valuation, Research agenda

This article presents the results of a poll made among the members of theeditorial and advisory boards of Valuation Studies. The purpose is to overviewthe topic that is the remit of the new journal. The poll focused on threequestions:1. Why is the study of valuation topical?2. What speci!c issues related to valuation are the most pressing ones toexplore?3. What sites and methods would be interesting for studying valuation?The answers to these questions provided by sixteen board members form thebasis of the article. Based on these answers, it identi!es a number of themesconcerning the study of valuation, elaborating on the rationale for attendingto valuation, the conceptual challenges linked to this, and the speci!c issuesand sites that deserve further attention