Attention Afforded Accounting Research by Policy Makers, Academics, and the General Public
49 Pages Posted: 22 Aug 2017 Last revised: 20 Feb 2020
Date Written: February 19, 2020
Many groups are questioning the value of accounting scholarship, which challenges the current university education model. We provide data to inform this conversation by examining the attention policy makers, academics, and the general public give to academic accounting research. Specifically, we examine how these groups consume accounting research from various accounting topic areas and benchmark this data to other business disciplines (finance, management, and marketing) and other more general disciplines (economics, psychology, and the natural sciences). We find that accounting research receives significantly less attention from the general public than all other disciplines. We also find that accounting research performs relatively poorly in receiving policy makers’ attention compared to both economics and finance. Academics who publish in other disciplines’ elite journals cite relatively little of accounting’s elite level publications, but non-elite journals cite accounting research in similar numbers to other disciplines. Within accounting, tax research receives more attention from the general public and policy makers than other topic areas. Finally, in an effort to increase incentives to create and to publish accounting research that is interesting to a broad audience, we create rankings by scholars, institutions.
Keywords: research impact, citations, research contribution
JEL Classification: M4, M40, M41, M1, M10, A1, A10, M2, M20, M21, M3, M30, M31, Z00
Suggested Citation: Suggested Citation