%0 Journal Article
%T Accounting Research: a Critical View of the Present Situation and Prospects
%A Josep M. Argil¨¦s
%A Josep Garcia-Blandon
%J Revista de Contabilidad : Spanish Accounting Review
%D 2011
%I Elsevier
%X In this study we critically review the internal procedures of the accounting community for generating and disseminating knowledge. We contend that academic journals on accounting research are scarce, publish few articles and apply high rejection rates, and the review process is lengthy and expensive. Additionally, an academic elite has unparalleled predominance in comparison to other business disciplines, reflected in an unusual share of published articles with authors affiliated to a small number of academic institutions, and the predominance of certain topics and methodologies. The discipline does not allow the collaborative, iterative and flexible features of innovative knowledge communities. The discipline¡¯s internal procedures favour restriction, control, slowness, and expiration, rather than participation, speed and renewal. They are ill suited for advancing knowledge and bode badly for successful research. As a result, accounting academics present low research performance and the discipline is facing steady decline. More importantly, the discipline is handicapped in producing innovative knowledge able to contribute to critical research and long term social well-being.We also focus on the Spanish institutional situation, arguing that Spanish requirements for reaching tenured positions are difficult for accountants to meet.We highlight the need to raise awareness of the problem and change the procedures.En este estudio hacemos una revisi¨®n cr¨ªtica de los procedimientos vigentes en la comunidad acad¨¦mica contable para la generaci¨®n de conocimiento y su publicaci¨®n. Exponemos que hay pocas revistas acad¨¦micas para publicar la investigaci¨®n contable, que ¨¦stas publican pocos art¨ªculos, aplican elevadas tasas de rechazo y el proceso de revisi¨®n es lento y costoso. Adem¨¢s, hay un predominio de una elite acad¨¦mica sin precedentes en otras disciplinas de empresa, lo cual se refleja en un mayor porcentaje de art¨ªculos pertenecientes a autores afiliados a un peque o n¨²mero de instituciones acad¨¦micas, y el predominio de ciertos temas y metodolog¨ªas.La disciplina no presenta los rasgos de colaboraci¨®n, interactividad y flexibilidad propios de las comunidades din¨¢micas e innovadoras en la producci¨®n de conocimiento. El funcionamiento de la disciplina est¨¢ m¨¢s orientado al control que al avance del conocimiento.Los procedimientos seguidos en la disciplina no son los m¨¢s apropiados para favorecer el ¨¦xito en la investigaci¨®n. En consecuencia, los acad¨¦micos contables presentan poca producci¨®n investigadora y tienen dificultades para desarrollar con ¨¦xito una ca
%K accounting research
%K critical research
%K accounting journals
%K publishing in accounting
%K accounting elite
%K research performance
%K journal rejection
%U http://www.rc-sar.es/verPdf.php?articleId=212