Attention Afforded Accounting Research by Policy Makers, Academics, and the General Public

49 Pages Posted: 22 Aug 2017 Last revised: 20 Feb 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: February 19, 2020

Abstract

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

Burton, Fielding Greg and Summers, Scott L. and Wilks, Thomas Jeffrey and Wood, David A., Attention Afforded Accounting Research by Policy Makers, Academics, and the General Public (February 19, 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

Here is the Coronavirus
related research on SSRN

Paper statistics

Downloads
326
Abstract Views
1,750
rank
95,872
PlumX Metrics