Relevance of Accounting Research (ROAR): Ratings of Abstracts by Accounting Professionals
29 Pages Posted: 17 Dec 2019 Last revised: 9 Sep 2020
Date Written: September 8, 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 asking accounting professionals to read and to evaluate the abstract of every article published in 12 leading accounting journals for the years 2016 to 2018, inclusive. Although these scores are based solely on ratings of abstracts, they allow for an evidence-based evaluation and discussion of how academic accounting research is relevant to accounting professionals. These scores also allow us to identify the articles, authors, journals, and accounting topic areas that are perceived to be more relevant to accounting practice. By continuing to produce these scores in perpetuity, we expect this data to help academics and professionals better identify and utilize research relevant to the accounting profession.
Keywords: Research Relevance, Accounting Rankings, Practice-Oriented Research, Journal Rankings
JEL Classification: M40, M41, M49, M00
Suggested Citation: Suggested Citation