On why and how to break down the silos in accounting research (with an illustrative study at the interface between financial and management accounting)
Journal
China Journal of Accounting Studies
Journal Volume
1
Journal Issue
2
Pages
63-90
Date Issued
2013
Author(s)
Chow C.W.
Abstract
This paper shares some thoughts on why and how to break down the artificial barriers that exist in accounting research. Through a discussion of the research-practice-teaching triangle in accounting, three major ways are suggested for accomplishing this objective. These are, respectively, expanding the diversity of theories and methods, and adopting a more holistic approach to viewing accounting phenomena. We particularly illustrate the last approach by presenting a framework for placing accounting issues in a broader context, and reporting on a study that emerges from applying this framework.
Type
journal article