How Can Accounting Researchers Become More Innovative?

20 Pages Posted: 20 Apr 2014

See all articles by Sudipta Basu

Sudipta Basu

Temple University - Department of Accounting

Date Written: December 1, 2012


This essay is based on a presentation at the American Accounting Association Strategy Retreat in May 2011 on the assertion ‘‘Accounting research as of 2011 is stagnant and lacking in significant innovation that introduces fresh ideas and insights into our scholarly discipline.’’ It poses the question ‘‘How can accounting researchers become more innovative?’’ and discusses why accounting researchers may have become less innovative. It also outlines some changes in incentive structures and editorial processes needed to achieve greater innovation in accounting research.

Keywords: big questions; open contests; scientism; statistical significance; graphs; figures

JEL Classification: A11; A12; B23; C12; I23; J44; M4; O31

Suggested Citation

Basu, Sudipta, How Can Accounting Researchers Become More Innovative? (December 1, 2012). Accounting Horizons, Vol. 26, No. 4, 2012. Available at SSRN:

Sudipta Basu (Contact Author)

Temple University - Department of Accounting ( email )

Philadelphia, PA 19122
United States
215.204.0489 (Phone)
215.204.5587 (Fax)

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