In this paper, I argue that the current taxonomy of methodology in accounting research is conceptually inadequate …. Drawing from the social sciences, of which accounting is a part, I propose a classification scheme to address this problem … and encourage them to be open minded about the diverse methodologies for conducting and evaluating accounting research as …

Conference. The conference brought together several distinguished speakers from philosophy, economics, finance, accounting and … conference as relevant for accounting researchers. First, we emphasize the role of formal economic theory in informing empirical …

This note explains the minimum-biased estimator (MBE), which accounting researchers can use to analyze the robustness … required. The potential utility of the MBE in accounting studies is highlighted, and a familiar empirical illustration is …

Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They … as the use of these methods in the accounting literature. In this discussion, I complement their review by broadening the … perspective. I argue for a design-based approach to accounting research that shifts attention from methods to the entire research …

This paper presents a review of published accounting research based on quantitative methods originating in Poland … between 2010 and 2021. Twenty-one international and national journals were examined, all having "accounting" in their title …, as well as the leading Polish journal on accounting research - Zeszyty Teoretyczne Rachunkowości (ZTR, Theoretical …

a rather novel paradigm for management accounting research (MAR). This paper provides an overview of opportunities and … difficulties that ACE may have for research in management accounting and, in particular, introduces a framework that researchers in … management accounting may employ when considering ACE as a paradigm for their particular research endeavor. The framework builds …

to actually use multiple methods and sources of data to address the very many accounting phenomena that we still do not … vs. more behavioral theories are not constructive toward understanding accounting phenomena. Originality/value - We hope …

The use of simulation methods is not very common in accounting research, even though several authors have pointed to … the advantages these methods offer in addressing accounting research questions. In this position paper, I discuss the … difficulties encountered when applying simulation methods in accounting research. These roadblocks are the problem of seeing the …

This paper ranks individual accounting researchers based on their research productivity in the most recent 6, 12, and … topical area commonly published in accounting journals (AIS, audit, financial, managerial, and tax). In addition, we provide … individual faculty research rankings for each research methodology commonly used by accounting researchers (analytical, archival …

(AICPA), Forensic accounting services..."generally involve the application of specialized knowledge and investigative skills … for use by a court of law. Forensic accounting services include dispute resolution, litigation support, bankruptcy support …