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The Practical Application of Theory in Accounting Research

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  • Melissa M. Aldredge

Abstract

As novice researchers or advanced graduate students embark on a research journey, they must not only understand the theory behind their research, but they must illustrate how the theory applies to the practical problems addressed in the research. Once a theory is created, it is tested through research, and subsequently modified, rejected, or accepted to interpret unknown phenomena or make observations about reality. This paper discusses the practical application of theory in research, explores a current view on a theory of interest within the accounting profession, and analyzes prior accounting literature to determine how the theory has been used within the discipline.

Suggested Citation

  • Melissa M. Aldredge, 2023. "The Practical Application of Theory in Accounting Research," Journal of Business Administration Research, Journal of Business Administration Research, Sciedu Press, vol. 12(1), pages 50-56, April.
    • Handle: RePEc:jfr:jbar11:v:12:y:2023:i:1:p:50-56
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    References listed on IDEAS

    as
    1. Alessandri, Todd M. & Pattit, Jason M., 2014. "Drivers of R&D investment: The interaction of behavioral theory and managerial incentives," Journal of Business Research, Elsevier, vol. 67(2), pages 151-158.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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