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
Date Written: February 5, 2020
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: Suggested Citation