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Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications

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  • Marco Allegrini
  • Giulio Greco

Abstract

In this paper, we discuss three issues of current debate about financial accounting research. Firstly, we discuss the popularity of quantitative methods in financial accounting and the research limitations related to this dominance. As second issue, we critically discuss the epistemological approach underlying research methodologies. Finally, we discuss the practical implications of current financial accounting research and the need to search for a real impact factor besides the academic contribution.

Suggested Citation

  • Marco Allegrini & Giulio Greco, 2017. "Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2017(2), pages 43-49.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2017-002004
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    References listed on IDEAS

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    4. Greco, Giulio, 2012. "Ownership structures, corporate governance and earnings management in the European Oil Industry," MPRA Paper 37198, University Library of Munich, Germany.
    5. Luciano Marchi & Stefano Marasca & Marco Giuliani, 2013. "Valutare la ricerca nella prospettiva europea e internazionale: prime riflessioni," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(3), pages 99-113.
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