Creating Relevance of Accounting Research (ROAR) Scores to Evaluate the Relevance of Accounting Research to Practice

43 Pages Posted: 17 Dec 2019 Last revised: 6 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 5, 2020

Abstract

The relevance of accounting academic research to practice has been frequently discussed in the accounting academy; yet, very little data has been put forth in these discussions. We create relevance of accounting research (ROAR) scores by having practitioners read and evaluate the abstract of every article published in 12 leading accounting journals for the three years 2016 to 2018. The ROAR scores allow for a more evidence-based evaluation and discussion of how academic accounting research is relevant to practitioners. Through these scores, we identify the articles, authors, journals, and accounting topic areas and methodologies that are producing practice-relevant scholarship. By continuing to produce these scores in perpetuity, we expect this data to help academics and practitioners better identify and utilize practice-relevant scholarship.

Keywords: Research Relevance, Accounting Rankings, Practice-Oriented Research, Journal Rankings

JEL Classification: M40, M41, M49, M00

Suggested Citation

Burton, Fielding Greg and Summers, Scott L. and Wilks, Thomas Jeffrey and Wood, David A., Creating Relevance of Accounting Research (ROAR) Scores to Evaluate the Relevance of Accounting Research to Practice (February 5, 2020). Available at SSRN: https://ssrn.com/abstract=3501871 or http://dx.doi.org/10.2139/ssrn.3501871

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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