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Research on Accounting and Auditing: French researchers' practices of diffusing knowledge

Author

Listed:
  • Rahma Chekkar

    (Laboratoire Orléanais de Gestion)

  • Carole Grillet

    (Laboratoire Orléanais de Gestion)

Abstract

Considering the development of research on accounting and auditing in France, our paper aims at discussing the manner of diffusing scientific knowledge (through various outlets) in this discipline. In fact our study aims at analyzing researchers' behavior (Faculty and Ph.D. Students) in order to determine if there is a single strategy in diffusing scientific knowledge. Existing literature on research productivity, in particular in the United States, suggests that several variables can influence the communication and publication behavior. We integrated two variables (grade and gender) in a questionnaire in order to measure the researchers' productivity (number of papers in various outlets), and to determine the perception that researchers have of the communication and publication requirements. Statistical differences were examined and the results showed that there is no consensus on the research practices.

Suggested Citation

  • Rahma Chekkar & Carole Grillet, 2005. "Research on Accounting and Auditing: French researchers' practices of diffusing knowledge," Working Papers 2005-6, Laboratoire Orléanais de Gestion - université d'Orléans.
    • Handle: RePEc:log:wpaper:2005-6
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    File URL: http://www.univ-orleans.fr/log/Doc-Rech/Textes-PDF/2005-6.pdf
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    References listed on IDEAS

    as
    1. Claire Marston & Aishah Ayub, 2000. "Relationship between publications in selected journals and Research Assessment Exercise rankings in 1996 for UK accountancy departments," Accounting Education, Taylor & Francis Journals, vol. 9(1), pages 93-102.
    2. Prather-Kinsey, Jenice & Rueschhoff, Norlin, 1999. "An analysis of the authorship of international accounting research in U.S. journals and AOS: 1980 through 1996," The International Journal of Accounting, Elsevier, vol. 34(2), pages 261-282, June.
    3. Dwyer, Peggy D. & Gilkeson, James H. & List, John A., 2002. "Gender differences in revealed risk taking: evidence from mutual fund investors," Economics Letters, Elsevier, vol. 76(2), pages 151-158, July.
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    Cited by:

    1. Peter Walton, 2008. "European Accounting Research -- A Comment," Accounting in Europe, Taylor & Francis Journals, vol. 5(1), pages 1-13, June.

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