Musings on Accounting Research by Steve

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What will we do? . . . . field research

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Another area where BRIA can improve its positioning is in the area of field research.  If the old idea that BRIA is “an AOS of North America” is to have any meaning, we need to do a better job of representing field research in our journal.  To do this I have appointed two editors, Bertrand Malsch and David Smith, along with ten editorial board members who are familiar with field research to show that we are open for business in this area.  Forthcoming research in CPA (critical perspectives on accounting) shows that lack of publishing a particular paradigm in a senior journal (TAR versus CAR) is not just a supply problem (i.e. researchers not submitting work to that journal) as commonly claimed by TAR Senior Editors but also a demand problem (i.e. the journal demonstrating that it is open to that type of research).  While I always thought this was the case, the paper documents this carefully by analyzing the composition editors and editorial board structures of TAR and CAR over a long period of time. They show that what is published in CAR reflected, with appropriate publication lag, changes in the paridigm based composition of CAR’s editorial board.  TAR’s editorial board changed as well, becoming narrower and more financial accounting focused, resulting in the journal becoming more finanical accounting focused.  So, surprise surprise, both supply and demand affect production – who would have thought – an economist?


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