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Part of a series on Accounting |
Accounting research examines how accounting is used by individuals, organizations and government as well as the consequences that these practices have. Starting from the assumption that accounting both measures and makes visible certain economic events, accounting research has studied the roles of accounting in organizations and society and the consequences that these practices have for individuals, organizations, governments and capital markets.[1][2] It encompasses a broad range of topics including financial accounting research, management accounting research, auditing research, capital market research, accountability research, social responsibility research and taxation research.[3]
Academic accounting research "addresses all aspects of the accounting profession" using the scientific method, while research by practicing accountants focuses on solving problems for a client or group of clients.[4] Academic accounting research can make significant contribution to accounting practice,[4][1] although changes in accounting education and the accounting academia in recent decades have led to a divide between academia and practice in accounting.[5]
- ^ a b The Relevance and Utility of Leading Accounting Research (PDF), The Association of Chartered Certified Accountants, 2010, archived from the original (PDF) on December 27, 2013, retrieved December 27, 2013
- ^ Burchell, S.; Clubb, C.; Hopwood, A.; Hughes, J.; Nahapiet, J. (1980). "The roles of accounting in organizations and society". Accounting, Organizations and Society. 5 (1): 5–27. doi:10.1016/0361-3682(80)90017-3.
- ^ Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. 2010. "Characterizing Accounting Research." Accounting Horizons 24 (4): 635–670.
- ^ a b Gordon, Teresa P., and Jason C. Porter. 2009. "Reading and Understanding Academic Research in Accounting: A Guide for Students." Global Perspectives on Accounting Education 6: 25-45.
- ^ Cite error: The named reference
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