How Can Accounting Researchers Become More Innovative?

被引：74

作者：

Basu, Sudipta ^{[1
]}

机构：

[1] Temple Univ, Philadelphia, PA 19122 USA

来源：

ACCOUNTING HORIZONS | 2012年 / 26卷 / 04期

关键词：

big questions; open contests; scientism; statistical significance; graphs; figures; EARNINGS; MANAGEMENT; SCIENTISM; ECONOMICS; SCIENCE; COMMUNICATION; STANDARDS; DECISION; FINANCE; POINTS;

D O I：

10.2308/acch-10311

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This essay is based on a presentation at the American Accounting Association Strategy Retreat in May 2011 on the assertion "Accounting research as of 2011 is stagnant and lacking in significant innovation that introduces fresh ideas and insights into our scholarly discipline.'' It poses the question "How can accounting researchers become more innovative?'' and discusses why accounting researchers may have become less innovative. It also outlines some changes in incentive structures and editorial processes needed to achieve greater innovation in accounting research.

引用

页码：851 / 870

页数：20

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