Musings on Accounting Research by Steve

Home » Uncategorized » Navel gazing – getting beyond the descriptive!

Navel gazing – getting beyond the descriptive!


While the title of this post mind sound like I object to articles that study the process of producing knowledge in accounting – I really do not object.

What I object to is atheoretical research that is based on a randomly generated and idiosyncratic set of questions driven by the authors’ personal agenda and experience.

There is an entire literature on the sociology of knowledge production and indeed one can go right to institutional theory directly to generate research questions and hypotheses.

For example
1. Are elite schools barriers to innovative research in accounting?
2. Are authors from non-elite schools more likely to believe the review process is unfair?
3. Do universities contribute to the narrowing of knowledge production through a strategy of mimicking so- called elite schools?
4. What are the effects of race, gender, etc of research production?

In other words research in what we do and how we do it should be held to the same standards as any other research.

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