Regulating Research: Relevance Versus Elegance?

Posted: 15 Mar 1998

See all articles by Michael W. Maher

Michael W. Maher

University of California, Davis - Graduate School of Management


This paper investigates the effects of the Ford Foundation's business school reform efforts in the 1950s on managerial accounting research. The results, based on a study of the managerial accounting research literature from 1926 through 1980, suggest that the reformers significantly affected research methods used, the source disciplines for research, and authorship by practitioners. Apparently, the reform movement created a shift in the literature unparalleled in the history of managerial accounting research.

JEL Classification: A12, M40, M46

Suggested Citation

Maher, Michael W., Regulating Research: Relevance Versus Elegance?. Research in Accounting Regulation, Vol 11, 1997, Available at SSRN:

Michael W. Maher (Contact Author)

University of California, Davis - Graduate School of Management ( email )

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