Musings on Accounting Research by Steve

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Reviews by method – limits your audience

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At BRIA, we love methods based reviews of the literature!  Be the topic auditing, accounting information systems, financial accounting, managerial accounting or tax, we review them all!!!

However, (with rare exceptions) the focus on method as the basis for selection of articles to review also limits the audience to researchers or those who want to be researchers (i.e. research based students).  Regulators, standard setters and practitioners are rarely and rightfully not interested in what a single method has to say about a topic.  They want evidence from all research methods that have relevant insights to their problem.  So methods based reviews, almost by necessity, has to be tailored to other researchers.

What are the rare exceptions?  Where the issue of interest is method bound.  These are increasingly difficult to find as accounting researchers expand the set of methods that they employ.  For example, fraud brainstorming could be considered a psychology based experimental topic but what about experimental markets, field studies, interview studies.. . . .   Studies focused on market efficiency would historically be considered to be from those based solely on archival markets data. But what about experimental markets, simulation studies, questionnaire studies etc.

My message is simple, if you want influence your fellow researchers, do a methods based review.  BRIA is a natural home for those reviews in our domain.

However,  if you want to influence regulators, standard setters and practitioners, ensure your team can carry out a review of all the literature in an area – not just a subset!


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