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Whither accounting research? A European view

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  • Palea, Vera

Abstract

“Whither Accounting Research?” is the question raised by Hopwood (2007) in an essay documenting a growing sense of unease about the state and direction of accounting research. This paper addresses this question by focusing on the European Union, discussing the causes for a narrowing of topics and methods in research and proposing some remedies. Specifically, it connects academia’s understated performance in developing research relevant to European Union society with the widespread practice of assessing academic quality based on journal rankings, which tends to reward conformity to the US-mainstream. The paper promotes a view of accounting research that is strongly embedded in its economic and socio-political context and deals with the fundamental objectives and constitutional setting of the European Union. Consistent with this view, it develops novel research questions and discusses possibilities for changing the European scholarly debate towards more innovative and influential research.

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  • Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
  • Handle: RePEc:eee:crpeac:v:42:y:2017:i:c:p:59-73
    DOI: 10.1016/j.cpa.2016.03.002
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    Cited by:

    1. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
    2. repec:eee:crpeac:v:51:y:2018:i:c:p:4-23 is not listed on IDEAS
    3. repec:eee:crpeac:v:51:y:2018:i:c:p:70-77 is not listed on IDEAS

    More about this item

    Keywords

    Critical; Public interest; Accounting research; Political economy of accounting; Varieties of capitalism;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P00 - Economic Systems - - General - - - General
    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)

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