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Public Policy and Accounting Research: What Is to Be Done?

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  • Brian Singleton-Green

Abstract

Singleton-Green [2010. The communication gap: Why doesn't accounting research make a greater contribution to debates on accounting policy? Accounting in Europe , 7 (2), 129--145] argues that a communication gap between researchers and those involved in public debates on accounting problems significantly reduces the impact of accounting research. A new ICAEW report, The Effects of Mandatory IFRS Adoption in the EU: a Review of Empirical Research , tries to bridge the communication gap on the subject that it covers. The report found not only a significant amount of relevant research, but also that its usefulness was limited in various ways. The paper makes a number of recommendations to researchers: they should point out any biases in the data they use, address some issues through field work, not assume that surrounding institutions are unchanged, be careful to understand the specific features of the countries they cover, investigate differences in previous research, and state the economic significance of their findings. The paper also makes recommendations for non-academic participants in public policy debates, including: they should actively promote relevant research, help researchers get access to information, and help ensure that researchers have the incentives to do what is needed to benefit public policy.

Suggested Citation

  • Brian Singleton-Green, 2015. "Public Policy and Accounting Research: What Is to Be Done?," Accounting in Europe, Taylor & Francis Journals, vol. 12(2), pages 171-186, December.
    • Handle: RePEc:taf:acceur:v:12:y:2015:i:2:p:171-186
    DOI: 10.1080/17449480.2015.1107680
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    Cited by:

    1. Mădălina Dumitru & Justyna Dyduch & Raluca-Gina Gușe & Joanna Krasodomska, 2017. "Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 279-304, September.
    2. Kym Fraser & Benedict Sheehy, 2020. "Abundant Publications but Minuscule Impact: The Irrelevance of Academic Accounting Research on Practice and the Profession," Publications, MDPI, vol. 8(4), pages 1-36, October.
    3. Alberto Quagli & Francesco Avallone & Paola Ramassa, 2016. "The Real Impact Factor and the Gap between Accounting Research and Practice," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(1), pages 29-57.

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