Some reflections on the relevance of accounting research for society
Journal Title: Revista Contabilidade & Finanças - Year 2022, Vol 33, Issue 90
Abstract
Editorial Accounting courses, as well as similar ones offered by business schools, have two key goals: knowledge transfer (teaching) and knowledge building (research). The first goal concerns undergraduate and graduate education, as well as courses aimed at market professionals. Measuring undergraduate and graduate teaching quality takes place by using methods adopted by the schools themselves and, mainly, methodologies proposed by entities responsible for course accreditation at an international level. The courses aimed at market professionals, in turn, are closely examined by sponsoring companies and the professionals at stake themselves. In the course assessment process, directly or indirectly, regardless of its intensity, the final stakeholders’ voice is taken into account. Regarding the second goal of accounting schools, i.e. knowledge building, quality measurement is less structured and its process does not take into account the stakeholders’ opinion in research results. Eventually, this may be one of the reasons for the amount of criticism that accounting research has received over the years. Thus, this question may be asked: has academic accounting research produced relevant knowledge for professionals, the profession, and society? This text aims to provide a concise reflection on this issue that remains, in a way, at the unconscious level of most scholars in the accounting realm.
Authors and Affiliations
Guerreiro, Reinaldo
Keywords
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- EP ID EP714488
- DOI 10.1590/1808-057x20229040.en
- Views 39
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