I accepted the invitation to present my thoughts to the American Accounting Association Executive Committee on whether accounting research has become stagnant for several reasons. First, I believe the question is important because the answer has widespread implications, one of which is the extent to which accounting research will remain an important part of the accounting academic profession in the years to come. In order to maintain the current stature of accounting research or to increase its importance, we need to ensure that we produce research that someone cares about. Second, there appears to be a growing sentiment among some accounting researchers that much of the research currently published in the top accounting journals is too similar, with too much emphasis on technique rather than on whether the research addresses an interesting or important question. My final reason was more self-serving. I thought this would provide a good opportunity to...
Is Accounting Research Stagnant?
This paper is based on a presentation to the members of the American Accounting Association Executive Committee at the May 2011 Strategy Retreat in Orlando, Florida. I appreciate the helpful comments of Sudipta Basu, Jake Birnberg, Willie Choi, Harry Evans, Vicky Hoffman, Patrick Martin, Drew Newman, and Bryan Stikeleather on an earlier version of the paper. Although I benefited significantly from such comments, the views expressed are my own and do not necessarily represent the views of those who kindly shared their insights.
Donald V. Moser; Is Accounting Research Stagnant?. Accounting Horizons 1 December 2012; 26 (4): 845–850. https://doi.org/10.2308/acch-10312
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