Musings on Accounting Research by Steve

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Non relevant research part II


Last time out I started my thoughts on why there is so much product waste age in accounting OR why there is so much non-relevant research being done.

Here are some likely culprits!

1. Not having training in a method that would allow you to investigate a relevant question. Instead you pound away with poor proxies and methods that do not allowed you to undertake original research!
2. Not having enough real world exposure to allow you to independently validate whether a “gap” in the literature really needs to be filled. Wim Van Der Stede proposed an interesting test of relevance at his MAC talk. In general what he said is ” a paper that is solely motivated by leftover problems from prior research and with no motivation from practice is likely to be non relevant research!!”
3. Not being aware of how other disciplines have addressed a similar question and having no reason to suspect accounting would be different.
4. Being led astray by surface differences in topics that a good strong dose of analogical reasoning , would readily suggest we know the answer.
5. Looking for the low hanging fruit of a follow up paper to a paper that was only marginally interesting in the first place.

What r your suggestions as to why we continue to waste our most precious time!

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