The Myth of Rigorous Accounting Research

2014 ◽  
Vol 28 (4) ◽  
pp. 869-887 ◽  
Author(s):  
Paul F. Williams
Keyword(s):  
Statistical Models ◽  
Policy Recommendations ◽  
Stable Property ◽  
Accounting Research

SYNOPSIS In this brief paper, I provide an argument that the rigor that allegedly characterizes contemporary mainstream accounting research is a myth. Expanding on arguments provided by West (2003), Gillies (2004), and Williams (1989), I show that the numbers utilized extensively to construct the statistical models that are the central defining feature of rigorous accounting research are, in many cases, not adequate to the task. These numbers are operational numbers that cannot be construed as measures or quantities of any kind of stable property. Constructing elaborate calculative models using operational numbers leads to equations whose results are not clearly decipherable. The rigorous nature of certain preferred forms of accounting research is, thus, largely a matter of appearance and not a substantive quality of the research mode that we habitually label “rigorous.” Thus, the policy recommendations implied by the results of rigorous accounting research may be viewed with considerable skepticism.

Increasing the value of accounting research: An Italian perspective

2017 ◽  
pp. 29-42
Author(s):  
Aldo Pavan ◽  
Isabella Fadda
Keyword(s):  
Qualitative Methods ◽  
Empirical Research ◽  
Policy Recommendations ◽  
Business World ◽  
Accounting Research ◽  
Business Objects ◽  
To Come ◽  
Quantitative And Qualitative Methods

Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need reference theories, coming from other disciplines and particularly economics and sociology. In this context, it is questioned if accounting research does exist anymore and if it is relevant to the business world. Some scholars have begun to wonder whether it would be appropriate to revalue normative approaches in order to conduct a type of research which is useful to the society and allows the preservation of specific accounting knowledge. A necessity emerges to come back to the prominence of business and accounting issues over methodologies and sociological theories. Research should be directed to tackle wide and current phenomena, not just the narrow and past ones. Speculative thinking has to be reassessed and empirical findings should be used to strengthen it as starting premises. Explaining phenomena is not enough; empirical research has to go beyond its findings; the emphasis should be shifted to the drawing of policy recommendations.

Scoundrels or Stars? Theory and Evidence on the Quality of Workers in Online Labor Markets

2016 ◽  
Vol 92 (1) ◽  
pp. 93-114 ◽  
Author(s):  
Anne M. Farrell ◽  
Jonathan H. Grenier ◽  
Justin Leiby
Keyword(s):  
Labor Markets ◽  
Data Availability ◽  
Accounting Research ◽  
Research Participants ◽  
Large Numbers ◽  
Research Designs ◽  
Online Labor Markets ◽  
Online Labor ◽  
Low Pay

ABSTRACT Online labor markets allow rapid recruitment of large numbers of workers for very low pay. Although online workers are often used as research participants, there is little evidence that they are motivated to make costly choices to forgo wealth or leisure that are often central to addressing accounting research questions. Thus, we investigate the validity of using online workers as a proxy for non-experts when accounting research designs use more demanding tasks than these workers typically complete. Three experiments examine the costly choices of online workers relative to student research participants. We find that online workers are at least as willing as students to make costly choices, even at significantly lower wages. We also find that online workers are sensitive to performance-based wages, which are just as effective in inducing high effort as high fixed wages. We discuss implications of our results for conducting accounting research with online workers. Data Availability: Contact the authors.

scholarly journals Conceptual framework for increasing legitimacy and trust of sustainability governance

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Inge Stupak ◽  
Maha Mansoor ◽  
C. Tattersall Smith
Keyword(s):  
Good Governance ◽  
Policy Recommendations ◽  
Economic Activities ◽  
Governance System ◽  
Governance Model ◽  
Governance Systems ◽  
Sustainability Governance ◽  
Sustainable Societies ◽  
Key Terms

AbstractWhile the quantity of sustainability governance initiatives and systems has increased dramatically, crises persist over whether specific governance systems can be trusted as legitimate regulators of the sustainability of economic activities. This paper focuses on conceptual tools to improve our understanding of these crises as well as the facilitating factors and barriers for sustainability governance to play a role in transitioning to profoundly more sustainable societies than those that currently exist. Bioenergy is used throughout the paper as an example to aid contextually in understanding the theoretical and abstract arguments. We first define eight premises upon which our argumentation is developed. We then define sustainability, sustainability transition, legitimacy, and trust as a premise for obtaining effectiveness in communication and minimising risks associated with misunderstanding key terms. We proceed to examine the literature on “good governance” in order to reflect upon what defines "good sustainability governance" and what makes governance systems successful in achieving their goals. We propose input, output, and throughput legitimacy as three principles constituting “good” sustainability governance and propose associated open-ended criteria as a basis for developing operational standards for assessing the quality of a sustainability governance system or complex. As sustainability governance systems must develop to remain relevant, we also suggest an adaptive governance model, where continuous re-evaluation of the sustainability governance system design supports the system in remaining “good” in conditions that are complex and dynamic. Finally, we pull from the literature in a broad range of sciences to propose a conceptual “governance research framework” that aims to facilitate an integrated understanding of how the design of sustainability governance systems influences the legitimacy and trust granted to them by relevant actors. The framework is intended to enhance the adaptive features of sustainability governance systems so as to allow the identification of the causes of existing and emerging sustainability governance crises and finding solutions to them. Knowledge generated from its use may form a basis for providing policy recommendations on how to practically solve complex legitimacy and trust crises related to sustainability governance.

Qualitative generalising in accounting research: concepts and strategies

2016 ◽  
Vol 29 (6) ◽  
pp. 1100-1131 ◽  
Author(s):  
Lee D. Parker ◽  
Deryl Northcott
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Key Factors ◽  
General Applicability ◽  
Information Systems Management ◽  
Content Type ◽  
Accounting Research ◽  
Research Findings ◽  
Quality Of Research

Purpose – The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions. Design/methodology/approach – The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting. Findings – The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings. Research limitations/implications – The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer. Originality/value – This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.

scholarly journals Peningkatan Kesejahteraan Peternak Sapi Potong Sistem Bagi Hasil di Kecamatan Kulo, Kabupaten Sidenreng Rappang, Propinsi Sulawesi Selatan

2020 ◽  
Vol 2 (1) ◽  
pp. 1-6
Author(s):  
A Nugraha ◽  
I Syarif ◽  
F. R. Saputra
Keyword(s):  
Beef Cattle ◽  
Statistical Models ◽  
Partial Least Square ◽  
Least Square ◽  
Analysis Method ◽  
Cattle Production ◽  
Production Sharing ◽  
Beef Cattle Production ◽  
Collection Time

The purpose of this study was to determine the increase in welfare of beef cattle production sharing systems. Data collection time is from January to February 2020. The research was conducted in Kulo Subdistrict, Sidenreng Rappang District, Survey Research Methodology. A sample of 64 farmers was taken (total sampling). Data analysis method is testing statistical models using SEM SmartPLS (Partial Least Square) 2.0. The results of the study explained that the Improvement of Beef Cattle Farmers' Welfare Sharing in the District of Kulo could be done with strategies to improve the aspects of individual farmers, improve stakeholder relations, and improve the quality of farmers. 

Vaccine Innovation and Global Sustainability

2020 ◽  
pp. 219-242
Author(s):  
Cristina Possas ◽  
Reinaldo M. Martins ◽  
Akira Homma
Keyword(s):  
Public Health ◽  
Performance Indicators ◽  
Technological Development ◽  
Policy Recommendations ◽  
Innovation Development ◽  
Global Sustainability ◽  
Governance Strategies ◽  
Innovation Governance ◽  
Global Population

Innovative preventive vaccines against emerging and neglected infectious diseases, such as Zika, dengue, influenza, and HIV/AIDS, are examined from a global sustainability perspective in this chapter, aiming to integrate public health and innovation governance approaches. Innovation-intensive vaccines with reduced adverse effects can have an enormous impact on life expectancy and on the quality of life of the global population, but in contrast only one of the SDGs, SDG3, refers directly to vaccines (3.b.1). However, this chapter also identifies seven other SDGs strongly related to vaccines and six additional SDGs related to vaccines, leading to a total of 14 vaccine-related goals in 17 SDGs. Two of these goals are related to innovation and technological development of vaccines (SDG9 and SDG17). The authors examine vaccine performance indicators and current technological and regulatory obstacles to achieve these goals, particularly affecting developing countries, and propose STI governance strategies to overcome these gaps and increase access to vaccines. Policy recommendations for vaccine funding and incentives for innovation, development, and vaccine production are made. Recommendations are also given for specific vaccine STI performance indicators and strategies to achieve the 14 vaccine-related SDGs.

A framework for prognosis research

2019 ◽  
pp. 22-34
Author(s):  
Peter Croft ◽  
Richard D Riley ◽  
Karel GM Moons ◽  
Harry Hemingway
Keyword(s):  
Prognostic Factors ◽  
Clinical Practice ◽  
Treatment Effect ◽  
Statistical Models ◽  
Impact Evaluation ◽  
Health Condition ◽  
Prognostic Models ◽  
Prognosis Research

This chapter introduces the PROGRESS framework, which describes four types of prognosis research, each addressing different questions. The four types concern: studies of overall prognosis (the average outcome, or outcome risk, in people with a particular health condition, in the context of the nature and quality of current care); prognostic factors (characteristics associated with changes in the average outcome, or outcome risk, across individuals); prognostic models (development, validation, and impact evaluation of statistical models, incorporating multiple prognostic factors for use in clinical practice to predict an individual’s outcome value or to estimate their outcome risk); and predictors of treatment effect (characteristics that predict whether an individual responds to a particular treatment or not). Examples of each type are given to illustrate the framework.

scholarly journals What counts for quality in interdisciplinary accounting research in the next decade

2019 ◽  
Vol 32 (1) ◽  
pp. 2-25 ◽  
Author(s):  
James Guthrie ◽  
Lee D. Parker ◽  
John Dumay ◽  
Markus J. Milne
Keyword(s):  
Core Values ◽  
Research Quality ◽  
Journal Ranking ◽  
Content Type ◽  
Accounting Research ◽  
The Core ◽  
Citation Metrics ◽  
The Impact

Purpose The purpose of this paper is to reflect upon the focus and changing nature of measuring academic accounting research quality. The paper addresses contemporary changes in academic publishing, metrics for determining research quality and the possible impacts on accounting scholars. These are considered in relation to the core values of interdisciplinary accounting research ‒ that is, the pursuit of novel, rigorous, significant and authentic research motivated by a passion for scholarship, curiosity and solving wicked problems. The impact of changing journal rankings and research citation metrics on the traditional and highly valued role of the accounting academic is further considered. In this setting, the paper also provides a summary of the journal’s activities for 2018, and in the future. Design/methodology/approach Drawing on contemporary data sets, the paper illustrates the increasingly diverse and confusing array of “evidence” brought to bear on the question of the relative quality of accounting research. Commercial products used to rate and rank journals, and judge the academic impact of individual scholars and their papers not only offer insight and visibility, but also have the potential to misinform scholars and their assessors. Findings In the move from simple journal ranking lists to big data and citations, and increasingly to concerns with impact and engagement, the authors identify several challenges facing academics and administrators alike. The individual academic and his or her contribution to scholarship are increasingly marginalised in the name of discipline, faculty and institutional performance. A growing university performance management culture within, for example, the UK and Australasia, has reached a stage in the past decade where publication and citation metrics are driving allocations of travel grants, research grants, promotions and appointments. With an expanded range of available metrics and products to judge their worth, or have it judged for them, scholars need to be increasingly informed of the nuanced or not-so-nuanced uses to which these measurement systems will be put. Narrow, restricted and opaque peer-based sources such as journal ranking lists are now being challenged by more transparent citation-based sources. Practical implications The issues addressed in this commentary offer a critical understanding of contemporary metrics and measurement in determining the quality of interdisciplinary accounting research. Scholars are urged to reflect upon the challenges they face in a rapidly moving context. Individuals are increasingly under pressure to seek out preferred publication outlets, developing and curating a personal citation profile. Yet such extrinsic outcomes may come at the cost of the core values that motivate the interdisciplinary scholar and research. Originality/value This paper provides a forward-looking focus on the critical role of academics in interdisciplinary accounting research.

scholarly journals THE PRICE OF DEMENTIA: POLICY STRATEGIES TO NARROW HEALTH DISPARITY GAPS, REDUCE COSTS, AND IMPROVE QUALITY OF LIFE

2019 ◽  
Vol 3 (Supplement_1) ◽  
pp. S451-S451
Author(s):  
Nora Super ◽  
Rajiv Ahuja ◽  
Kevin Proff
Keyword(s):  
Quality Of Life ◽  
Current System ◽  
Caregiver Training ◽  
Policy Recommendations ◽  
Improve Quality ◽  
Cognitive Screening ◽  
Brain Health ◽  
Community Based Interventions ◽  
Community Based

Abstract Historically, a diagnosis of Alzheimer’s disease and related dementias (ADRDs) created a sense of hopelessness among those diagnosed, their families, and physicians. The misperception that there is no available medical treatment or interventions inhibited patients from receiving cognitive assessments or exploring home- and community-based interventions that could improve quality of life. Today, researchers have developed evidence-based pathways to improve brain health, reduce dementia risk, and enhance lifelong cognitive function. This report highlights recent scientific advancements focused on medical and lifestyle interventions that reduce the risk of ADRDs and slow the disease progression. To improve the current system and reduce the risk of dementia and improve brain health, the following policy areas are recommended: 1) promote brain health strategies to delay onset and reduce the stigma associated with cognitive decline; 2) increase early detection and cognitive screening efforts; 3) build a dementia-capable workforce; 4) create seamless transitions from health systems to community-based services to better support those with dementia; 5) improve caregiver training and support; and 6) increase funding for research related to ADRDs. Understanding that ADRDs disproportionately impact certain populations, these policy recommendations include strategies to narrow health disparities. Previous Milken Institute research highlighted the disproportionate health impacts of dementia on women, which costs the economy trillions of dollars. This report expands on that analyses and stratifies the data by race and income as well. Ensuring that these policy recommendations address disproportionately impacted groups will benefit the broader healthcare system and alleviate the burden felt by all patients and families.

Achieving Food Security Through Localisation, Not Aid: “De-development” and Food Sovereignty in the Palestinian Territories

2020 ◽  
Vol 15 (2) ◽  
pp. 205-218
Author(s):  
Yara M. Asi
Keyword(s):  
Food Security ◽  
Food Insecurity ◽  
Food Sovereignty ◽  
Well Being ◽  
Food Aid ◽  
Policy Recommendations ◽  
Palestinian Territories ◽  
Humanitarian Crises

Food aid is a common response to the food insecurity brought by conflict and inadequate development. Yet the very well-intentioned actions that are meant to stave off immediate humanitarian crises may, in the long-term, serve as tools that promote dependence, decrease the likelihood of sustainable development, and make peace less possible. In this article, I examine food insecurity and food aid in the conflict-affected Palestinian territories. I will describe ways in which Palestinian efforts to localise food production and increase food security are actively hindered, as well as how the system of humanitarian food assistance meant to fill these gaps may in fact perpetuate them. Finally, I discuss policy recommendations for stakeholders in the conflict that can encourage Palestinian food sovereignty in a manner that increases prospects for long-term peace and development, while providing immediate benefits for Palestinian quality of life and well-being.

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