Author
Listed:
- Alexsandro Broedel
- Eduardo da Silva Flores
Abstract
Academic research in accounting has led to progress in the development of reports that seek to present organizational patrimony and performance. In the case of Brazil, from the 1970s through the 1990s we can cite the development of profitable production knowledge that was aligned with information for financial report users, such as: (a) the integral monetary correction model; (b) the proposing of the demonstration of value added; and (c) the economic management model (Gecon). However, if on one hand the development of accounting studies that were realigned with practical experience has been customary in the history of the producers of accounting knowledge in Brazil, it appears to us that this type of work has fallen out of favor. We seem to be entertaining ourselves much more with a search for methodological consistency rather than an analysis of the relevance of the research subject. We could even say that there is currently an identity crisis that has distanced us from the central production of accounting knowledge with an eye toward professional practice. It is as if there is a false choice between whether to focus on the practical quality of studies or their conceptual and methodological consistency.
Suggested Citation
Alexsandro Broedel & Eduardo da Silva Flores, 2021.
"Accounting Research: The False Choice between Methodological Consistency and Practical Relevance,"
RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 25(6), pages 210119-2101.
Handle:
RePEc:abg:anprac:v:25:y:2021:i:6:1486
Download full text from publisher
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:abg:anprac:v:25:y:2021:i:6:1486. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Information Technology of ANPAD (email available below). General contact details of provider: http://anpad.org.br .
Please note that corrections may take a couple of weeks to filter through
the various RePEc services.