Musings on Accounting Research by Steve

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AAA – the broom closet with no room for brooms

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About a decade ago if you had held a panel session on qualitative accounting research at the AAA you could have held it in a broom closet with room left over. Today over 100 folks came to a panel discussion at the AAA on quality in qualitative research! Even better was the fact slightly less than half the room had done it and nearly 100% were interested in doing so!

Most of my readers are familiar with my views on research diversity and the need to use the most appropriate methods to identify and address practice issues. Field research enhances your engagement with the field of practice ( however you define practice). And with doctoral programs like Georgia, Illinois, UMASS Amherest all recently graduating PHD’s with this method in their toolkit, we may be on the verge of the breakthrough I have long advocated for in the USA. Further the placements of those students has been stellar Emory, WISCONSIN, Northeastern, and more.

This combined with the first qualitative interview paper being published in TAR in the last 30 years coming this fall, along with the combined survey interview research being done by Shiva Rajgopal (Columbia) and Michel Clements (Texas) and others in financial accounting published in JAE and JAR means the ” big 6″ Accounting journals ( however you define them from among TAR, CAR, AOS, JAE, CPA, JAR, MAR, AAAJ, AJPT, RAST) have all published such research in recent years – many with multiple articles!

And that’s the way I see it at the first day of work at the AAA.


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