Accounting Research Productivity: More Heat Than Light?
Journal of Theoretical Accounting Research, Vol. 11(2), pp. 28-62, 2016
35 Pages Posted: 20 Apr 2016
Date Written: April 18, 2016
Abstract
Accounting research productivity has acquired mythic characteristics. What constitutes productivity in accounting research, in particular financial accounting research, has for decades not been measured by the amount of work that is required to generate publishable research, but by the quantity of publications, more by the particular journals where the research is published and like a giant multi-level marketing scheme, by the peculiar property that the more frequently a particular researcher is cited by subsequent researchers, the more productive the first researcher becomes.
This paper reviews the various ways productivity in financial accounting research is benchmarked and how the meaning of accounting research productivity is distorted by those benchmarks. It then examines the criticisms leveled against financial accounting research and synthesizes productivity in accounting research with the criticisms of accounting research. In so doing, this paper suggests that financial accounting research produces more heat than light and accounting research productivity benchmarks do not measure contributions to new accounting knowledge useful to society or the profession.
Keywords: accounting research, productivity, impact factor
JEL Classification: M40, M41, M49
Suggested Citation: Suggested Citation