At this time of the year I get many letters soliciting support for various worthy causes. Most of them I do not respond to as I have a plan for charitable giving based on a sectoral analysis of education, religious, poverty reduction and fine arts/music. (Another example of why I am a true accountant – whose else would plan like that???)
One of the hardest letters to ignore is that from the accounting group at Michigan. Yes I am a proud alumnus of that institution BUT they cut all institutional ties to breadth in accounting research long ago. I was the last Behavioural researcher out the door, way back in 1993! Indeed, from a surface level examination they do nothing but hard core financial empirical research with a little financial economics management accounting research thrown in. Further, their new hires all seem to come from a self-referential group of Chicago, MIT and the like – schools that have no tolerance for diversity in accounting thought.
So folks, I put my money where my mouth is, and until Ross shows more openness to research breadth I continue with the harder path of “just say NO”!!! That’s the way I see it!