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On why and how to break down the silos in accounting research (with an illustrative study at the interface between financial and management accounting)

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  • Chee Chow
  • Rong-Ruey Duh

Abstract

This paper shares some thoughts on why and how to break down the artificial barriers that exist in accounting research. Through a discussion of the research-practice-teaching triangle in accounting, three major ways are suggested for accomplishing this objective. These are, respectively, expanding the diversity of theories and methods, and adopting a more holistic approach to viewing accounting phenomena. We particularly illustrate the last approach by presenting a framework for placing accounting issues in a broader context, and reporting on a study that emerges from applying this framework.

Suggested Citation

  • Chee Chow & Rong-Ruey Duh, 2013. "On why and how to break down the silos in accounting research (with an illustrative study at the interface between financial and management accounting)," China Journal of Accounting Studies, Taylor & Francis Journals, vol. 1(2), pages 63-90.
    • Handle: RePEc:taf:rcjaxx:v:1:y:2013:i:2:p:63-90
    DOI: 10.1080/21697221.2013.800953
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