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Accounting research: relevance lost

journal contribution
posted on 10.11.2016 by Andrew Higson, Rasha Kassem
For research to have an impact, it has to exist in the first place. Moves in the UK to link University funding to research activity have reinforced the importance of research to academia - however, this may also have had adverse consequences. It is now very difficult for qualified accountants to obtain teaching and research positions at UK universities because of the lack of a research background. Institutional pressures on those conducting research may also have resulted in dysfunctional behaviour regarding the nature of the work conducted and the output. In the 1960s there was an attempt to make accounting research more “scientific”, however, this seems to resulted in the emphasis on research methodology rather than the importance of making a contribution to knowledge. The lack of emphasis on the reliability (the reproducibility of the results) and validity (whether you are testing what you think you are testing) of statistical findings merely appears to have resulted in the application of pseudoscience to accounting research. All these factors appear to have combined to bring into question the relevance of the accounting research produced.

History

School

  • Business and Economics

Department

  • Business

Published in

Financial Reporting

Issue

Special Issue

Pages

59 - 76 (18)

Citation

HIGSON, A.W. and KASSEM, R., 2016. Accounting research: relevance lost. Financial Reporting, 1, pp. 59-76.

Publisher

© FrancoAngeli

Version

AM (Accepted Manuscript)

Publisher statement

This work is made available according to the conditions of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) licence. Full details of this licence are available at: https://creativecommons.org/licenses/by-nc-nd/4.0/

Acceptance date

08/09/2016

Publication date

2016

Notes

This paper is closed access.

ISSN

2036-6779;2036-671X

eISSN

2036-6779

Language

en

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