Whither Financial Accounting Research: A Modern‐Day Bo‐Peep?
作者:
Bryan Howieson,
期刊:
Australian Accounting Review
(WILEY Available online 1996)
卷期:
Volume 6,
issue 11
页码: 29-36
ISSN:1035-6908
年代: 1996
DOI:10.1111/j.1835-2561.1996.tb00005.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
This paper comments on the lack of communication between Australian accounting academics and policymakers about research into accounting policy choice. Five perceived inhibitors of the dissemination of research results are discussed: (i) weighting of positive and normative considerations; (ii) the dominant research school lacks explanatory breadth; (iii) a perception that published research papers focus on statistical methods rather than theory development and testing; (iv) an unwillingness to entertain other research viewpoints; and (v) a breakdown in the lines of communication. Methods of increasing the interaction between Australian academics and professionals are suggested.
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