Musings on Accounting Research by Steve

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Still “crafty” after all these years

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Back in the dying days of the 1990’s two things happened at roughly the same time, I started teaching the craft of accounting research with Professor Dan Simunic (soon to be joined by Professor Gordon Richardson) while at the same time learning about knowledge management including the differences between tacit and explicit knowledge. I quickly made the link between the two!

Explicit knowledge is what we learn in stats and methods classes as well as surveys of research in any domain. Tacit knowledge is what we try to develop in students as we teach them to critically evaluate research and help them make the first steps in original research. However most formal doctoral classes are more about explicit than tacit knowledge!

That is where the “Craft of Accounting” workshop comes in. It focuses on conveying tacit knowledge about the research discipline of accounting. We attempt to shed light on embedded practices and knowledge that one needs to learn to be a successful researcher but is hard to (and hardly ever) taught in the classroom. As the knowledge is by it very nature difficult to codify and transmit in writing it requires face time with an open mind!

Congrats to the University of Queensland doctoral students and junior faculty who participated in this year’s version of Steve’s Development of the Crafty Accounting Researcher!


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