Do We Matter? The Attention Policy Makers, Academics, and the General Public Give to Accounting Research

49 Pages Posted: 22 Aug 2017 Last revised: 26 May 2020

See all articles by F. Greg Burton

F. Greg Burton

Brigham Young University - School of Accountancy

Scott L. Summers

Brigham Young University - School of Accountancy

T. Jeffrey Wilks

Brigham Young University

David A. Wood

Brigham Young University - School of Accountancy

Date Written: May 25, 2020

Abstract

Many question the value of accounting scholarship to society. We compared the attention the general public, policy makers, and academics give to academic accounting research relative to other business disciplines and other more general disciplines (economics, psychology, and other sciences). The results indicate that accounting research receives significantly less attention from the general public than all other disciplines and also performs relatively poorly in receiving policy makers’ attention compared to both economics and finance. Articles in other disciplines’ elite journals cite relatively little of accounting’s elite-level publications, but non-elite journal articles cite accounting research in similar numbers to other disciplines. We also compared the attention subtopic areas within accounting receive. Within accounting, tax research receives more attention from the general public and policy makers than other topic areas. Finally, we rank scholars, institutions, and journals by the attention they receive. We discuss how these findings could impact accounting education.

Keywords: research impact, citations, research contribution

JEL Classification: M4, M40, M41, M1, M10, A1, A10, M2, M20, M21, M3, M30, M31, Z00

Suggested Citation

Burton, Fielding Greg and Summers, Scott L. and Wilks, Thomas Jeffrey and Wood, David A., Do We Matter? The Attention Policy Makers, Academics, and the General Public Give to Accounting Research (May 25, 2020). Available at SSRN: https://ssrn.com/abstract=3022175 or http://dx.doi.org/10.2139/ssrn.3022175

Fielding Greg Burton

Brigham Young University - School of Accountancy ( email )

Provo, UT 84602
United States

Scott L. Summers

Brigham Young University - School of Accountancy ( email )

516 TNRB
Provo, UT 84602
United States
801-422-9790 (Phone)
801-422-0621 (Fax)

Thomas Jeffrey Wilks

Brigham Young University ( email )

School of Accountancy
526 Tanner Building
Provo, UT 84602 84602
United States
801-422-3930 (Phone)
801-422-0621 (Fax)

HOME PAGE: http://marriottschool.byu.edu/directory/details?id=5337

David A. Wood (Contact Author)

Brigham Young University - School of Accountancy ( email )

518 TNRB
Brigham Young University
Provo, UT 84602
United States
801-422-8642 (Phone)
801-422-0621 (Fax)

HOME PAGE: http://marriottschool.byu.edu/employee/employee.cfm?emp=daw44

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