Pursuing Big Issues in Covid-World  Accounting Research

Parker, Lee D.; Troshani, Indrit

doi:10.55486/amrrcg.v26i1.16

Cited by 6 publications

(7 citation statements)

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“…Within academia there has been a growing movement to redefine what accounting is, what it should be, and what should be taught, as reflected in previous articles in this journal, especially McPhail (2022), Troshani (2022), andSangster (2022). Together they reflect upon tensions and divisions within universities researching and teaching accounting on their relationship to accounting professional institutions, especially regarding course content.…”

Section: Introductionmentioning

confidence: 97%

What is accounting? What should it be? What should we profess and teach?

Hopper

2023

AccountingManagementReview

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Differences between accounting researchers and many accounting practitioners and professional institutions on what constitutes the domain of accounting has grown considerably over the past fifty years. In contrast to the frequent allegations that accounting researchers pay insufficient attention to the needs and problems of practice, this paper argues the converse, namely that accounting education and training within universities and professional courses neglect accounting research. This has consequences for the legitimacy of accounting as a profession, inhibits developing skills sought by prospective employers, and can blind practice to the emergence of important new issues. Recently, there have been calls from academics to redefine accounting. In addition to including technical practices, they seek greater emphasis on ethics, morality, theory, sustainability, and accountability. This broader, interdisciplinary approach focuses on public rather than private interests; seeks broader, often non-financial reporting on sustainability goals; serving a wider range of stakeholders; and devising new processes of accountability, especially to empower civil society groups. Illustrations of these themes are explored in the paper. It concludes by offering ways to reform accounting courses. Ideally academic and professional leaders could devise, on an equal footing, courses leading to qualification as a professional accounting that better serve the needs of employers and utilise scientific academic research. Failing this universities could offer two accounting degrees, one emphasising technical material and exemptions from professional examinations, and another more oriented to contemporary accounting research and develops skills sought by employers relating to communication, continuouslearning, critical analysis, and multi-functional teamwork.

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Section: Introductionmentioning

confidence: 97%

What is accounting? What should it be? What should we profess and teach?

Hopper

2023

AccountingManagementReview

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“…Dito isso, gostaria de focar no futuro. Para o futuro da pesquisa contábil no Brasil vislumbro que os pesquisadores irão buscar responder aos constantes e revigorados 'chamados' para reduzir a lacuna/distanciamento entre a pesquisa e a prática contábil (Broedel & Flores, 2021;Parker & Troshani, 2022). O distanciamento da pesquisa em contabilidade com a prática contábil tem sido observado há muito tempo e se estende por muitas décadas, tanto no Brasil (Guerreiro, 2022), como internacionalmente (Rajgopal, 2021).…”

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“…O distanciamento da pesquisa em contabilidade com a prática contábil tem sido observado há muito tempo e se estende por muitas décadas, tanto no Brasil (Guerreiro, 2022), como internacionalmente (Rajgopal, 2021). São vários os fatores que contribuem para essa lacuna, os quais incluem a falta de relevância prática dos achados das pesquisas; falhas de comunicação por parte dos pesquisadores; declínio da interação entre profissionais e pesquisadores; diferenças entre os horizontes de tempo do pesquisador e dos profissionais, o foco dos periódicos acadêmicos em rankings e nos sistemas de avaliação de desempenho das universidades; as diversas e divergentes necessidades de várias partes interessadas; a preferência dos profissionais por formatos de comunicação de revistas/ relatórios/podcasts profissionais/técnicos; e grandes diferenças entre os tópicos pesquisados e as preocupações dos práticos e da sociedade em geral (Parker & Troshani, 2022).…”

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O atual estágio da Pesquisa em Contabilidade no Brasil e futuros avanços da área

Wanderley¹

2023

Rev. Cat. Cien. Cont.

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A pesquisa é um processo de descoberta intelectual, que tem o potencial de transformar nosso conhecimento e compreensão do mundo ao nosso redor". (Ryan, Scapens, & Theobold, 2002, p. 7) Confesso que essa citação acima marcou profundamente minha vida acadêmica. Nos primeiros meses do meu doutorado li o livro do Ryan et al. (2002) e essa definição de pesquisa me chamou atenção e consolidou o desejo de realizar meu doutorado e seguir no 'mundo' da pesquisa. Desde então, uso essa mesma citação nas minhas aulas do mestrado e doutorado do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal de Pernambuco, talvez na esperança de motivar novos pesquisadores contábeis ou para lembrar do tempo que era mais jovem! Pesquisa é uma atividade que realizamos para aprender mais sobre nosso ambiente/contexto (p. ex., ambiente contábil) e o impacto que temos sobre o mesmo. Pesquisa possui diferentes nomenclaturas, tais como: aplicada, científica e acadêmica, para dar alguns exemplos. Porém, nenhuma dessas nomenclaturas modifica o aspecto central que é o fato que pesquisa é sobre descoberta intelectual (Ryan et al., 2002).Contabilidade é uma disciplina acadêmica relativamente nova (particularmente no Brasil). Apesar disso, a contabilidade é uma rica área de estudo para os pesquisadores com diferentes inclinações intelectuais. Certos aspectos da contabilidade, principalmente os ligados ao tratamento do comportamento dos indivíduos, demandam a aplicação de modelos matemáticos mais rigorosos; enquanto outros aspectos fornecem desafios para aqueles que buscam 'desvendar' os mistérios dos ambientes legais e regulatórios que os contadores habitam. Não é necessário dominar profundamente os métodos quantitativos para contribuir para pesquisas avançadas na área contábil.Editado em português e inglês. Versão original em português.

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“…That said, I would like to focus on the future. For the future of accounting research in Brazil I prospect that researchers will seek to respond to the constant and invigorated 'calls' to reduce the gap between research and accounting practice (Broedel & Flores, 2021;Parker & Troshani, 2022). The gap between accounting research and accounting practice has been observed for a long time and extends for many decades, both in Brazil (Guerreiro, 2022) and internationally (Rajgopal, 2021).…”

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confidence: 99%

“…The gap between accounting research and accounting practice has been observed for a long time and extends for many decades, both in Brazil (Guerreiro, 2022) and internationally (Rajgopal, 2021). There are several factors that contribute to this gap, which include the lack of practical relevance of research findings; failures of communication by researchers; decline of interaction between professionals and researchers; differences between the time horizons of researcher and professionals, the focus of academic journals on rankings and the performance evaluation systems of universities; the diverse and divergent needs of various stakeholders; the preference of professionals for professional/technical journals/reports/podcasts; and great differences between the topics researched and the concerns of the practitioners and society in general (Parker & Troshani, 2022).…”

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confidence: 99%

The current stage of accounting research in Brazil and future advances in the area

Wanderley¹

2023

Rev. Cat. Cien. Cont.

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Research is a process of intellectual discovery, which has the potential to transform our knowledge and understanding of the world around us." (Ryan, Scapens, & Theobold, 2002, p. 7) I confess that this quote above profoundly marked my academic life. I read the book of Ryan et al. (2002) during the first months of my PhD, and this definition of research caught my attention and consolidated the desire to carry out my doctorate and embrace the 'world' of research. Since then, I have been using this same quote in my master and doctoral classes of the Post-Graduate Program in Accounting of the Federal University of Pernambuco, perhaps in the hope of motivating new accounting researchers or to remember the time that I was younger!Research is an activity we do to learn more about our environment/context (e.g., accounting environment) and the impact we have on it. Research has different nomenclatures, such as applied, scientific and academic, to give some examples. However, none of these nomenclatures modify the core aspect that is the fact that research is about intellectual discovery (Ryan et al., 2002).Accounting is a relatively new academic subject (particularly in Brazil). Nevertheless, accounting is a rich area of study for researchers with different intellectual inclinations. Certain aspects of accounting, especially those related to the treatment of the behavior of individuals, require the application of more rigorous mathematical models; while other aspects provide challenges for those who seek to 'unravel' the mysteries of the legal and regulatory environments that accountants inhabit. It is not necessary to deeply master quantitative methods to contribute to advanced research in the accounting area. Accounting offers researchers with a non-quantitative inclination a broad scope for their other intellectual skills.Research involves criticism; disagreements; chance; and trial and error. In accounting, mainly because it is a science classified as social, these four characteristics of research are abundant. One of the great attractions to do research in the accounting area is perhaps the fact that it is multidisciplinary and covers a broad spectrum of knowledge. This aspect divides accounting Edited in Portuguese and English.

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Pursuing Big Issues in Covid-World Accounting Research

Cited by 6 publications

References 91 publications

What is accounting? What should it be? What should we profess and teach?

What is accounting? What should it be? What should we profess and teach?

O atual estágio da Pesquisa em Contabilidade no Brasil e futuros avanços da área

The current stage of accounting research in Brazil and future advances in the area

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