Accounting research: relevance lost

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 obt...

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Main Authors: Andrew Higson, Rasha Kassem
Format: Default Article
Published: 2016
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Online Access:https://hdl.handle.net/2134/23123
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spelling rr-article-94978402016-01-01T00:00:00Z Accounting research: relevance lost Andrew Higson (1254978) Rasha Kassem (7196777) Other commerce, management, tourism and services not elsewhere classified Research Publications Impact Pseudoscience Business and Management not elsewhere classified 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. 2016-01-01T00:00:00Z Text Journal contribution 2134/23123 https://figshare.com/articles/journal_contribution/Accounting_research_relevance_lost/9497840 CC BY-NC-ND 4.0
institution Loughborough University
collection Figshare
topic Other commerce, management, tourism and services not elsewhere classified
Research
Publications
Impact
Pseudoscience
Business and Management not elsewhere classified
spellingShingle Other commerce, management, tourism and services not elsewhere classified
Research
Publications
Impact
Pseudoscience
Business and Management not elsewhere classified
Andrew Higson
Rasha Kassem
Accounting research: relevance lost
description 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.
format Default
Article
author Andrew Higson
Rasha Kassem
author_facet Andrew Higson
Rasha Kassem
author_sort Andrew Higson (1254978)
title Accounting research: relevance lost
title_short Accounting research: relevance lost
title_full Accounting research: relevance lost
title_fullStr Accounting research: relevance lost
title_full_unstemmed Accounting research: relevance lost
title_sort accounting research: relevance lost
publishDate 2016
url https://hdl.handle.net/2134/23123
_version_ 1756329790997004288