Accounting Research: Past, Present, and Future.
This paper begins with a description of the accounting research environment prior to, and shortly following, the appearance of Abacus in 1965. During this period, the approach to accounting was predominantly normative in focus, but also reflected historical approaches, as researchers grappled with t...
| Publicado en: | Abacus Vol. 51; no. 4; pp. 511 - 525 |
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| Autores principales: | , |
| Formato: | Artículo |
| Publicado: |
Wiley-Blackwell
Dec2015
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=111549879&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 111549879 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Dec2015 vid: 51 iid: 4 pid: 480 pub: Wiley-Blackwell artinfo: ui: 111549879 10.1111/abac.12058 ppf: 511 ppct: 14 formats: fmt: – @attributes: type: T – @attributes: type: P size: 315KB tig: atl: Accounting Research: Past, Present, and Future. aug: au: Dyckman, Thomas R. Zeff, Stephen A. affil: Cornell University Florida Gulf Coast University Rice University su: Accounting Accountants Research methodology evaluation Research methodology Education research sug: subj: Accounting Accountants Research methodology evaluation Research methodology Education research keyword: Accounting research ab: This paper begins with a description of the accounting research environment prior to, and shortly following, the appearance of Abacus in 1965. During this period, the approach to accounting was predominantly normative in focus, but also reflected historical approaches, as researchers grappled with the accounting issues faced by practising accountants and bodies that established accounting principles. The 1960s witnessed the beginning of a major change in the interests and approach of accounting researchers. Articles increasingly reflected a decline in reliance on the normative approach, accompanied by an increase in empirical analyses. The new focus introduced the ideas and concepts of several sister disciplines, including the social sciences, notably cognitive psychology and mathematics, particularly statistics, into accounting research. This era, which is still with us today, stressed theory, mathematical modelling, and, importantly, statistical testing. Simultaneously, the new directions gradually abandoned the contributions of normative approaches and diminished the interest in history, both of which had enlightened the problems of practice that previously held centre stage. We examine a broad sample of research articles to inform our discussion and analysis, and then we comment on some of the limitations of the new data-driven approaches embedded in current research efforts. We conclude with ten recommendations for accounting researchers to consider as they tackle the complex issue of increasing the relevance of our efforts in the future. We hope that these recommendations, if adopted, will increase the academic relevance of academic research to the problems facing decision makers beyond the academic community. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2015 holdings: @attributes: islocal: N |
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