Dissemination of Accounting Research

European Accounting Review, https://doi.org/10.1080/09638180.2023.2276215

48 Pages Posted: 30 Oct 2023 Last revised: 8 Jan 2024

See all articles by Beatriz Garcia Osma

Beatriz Garcia Osma

Universidad Carlos III de Madrid ; European Corporate Governance Institute (ECGI)

Araceli Mora

University of Valencia - Department of Accounting

Jochen Pierk

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)

Date Written: October 20, 2023

Abstract

Transference of knowledge to society hinges on the effective dissemination of research findings. We document a limited societal impact of accounting, as measured by the attention generated by published research in leading journals. This attention significantly trails that generated by other disciplines, like finance or management. Survey evidence suggests dissemination is hindered by a mix of low incentives, lack of training, and limited support provided to academics by their institutions, journals and academic associations. We provide several recommendations that may be useful to improve dissemination.

Suggested Citation

Garcia Osma, Beatriz and Mora, Araceli and Pierk, Jochen, Dissemination of Accounting Research (October 20, 2023). European Accounting Review, https://doi.org/10.1080/09638180.2023.2276215, Available at SSRN: https://ssrn.com/abstract=4592993 or http://dx.doi.org/10.2139/ssrn.4592993

Beatriz Garcia Osma

Universidad Carlos III de Madrid ( email )

Calle Madrid 126
Getafe, Madrid, Madrid 28903
Spain

European Corporate Governance Institute (ECGI) ( email )

c/o the Royal Academies of Belgium
Rue Ducale 1 Hertogsstraat
1000 Brussels
Belgium

Araceli Mora

University of Valencia - Department of Accounting ( email )

Edificio Departamental Oriental
Avda. dels Tarongers, s/n
Valencia 46071
Spain

Jochen Pierk (Contact Author)

Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) ( email )

P.O. Box 1738
3000 DR Rotterdam, NL 3062 PA
Netherlands

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