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A Personal View of the Evolution of the Accounting Professoriate

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  • Stephen A. Zeff

Abstract

The first three‐quarters of this paper are a review and analysis of the evolution of the accounting research environment, primarily in the United States but also with respect to Canada, from the 1960s to the present time. The final quarter of the paper consists of a critique of contemporary approaches to accounting research as well as recommendations for reform. Point de vue personnel sur l’évolution des corps professoraux en comptabilité L'auteur consacre les trois premiers quarts de l’étude à la revue et à l'analyse de l’évolution du milieu de la recherche comptable, principalement aux États‐Unis mais au Canada également, des années 1960 à aujourd'hui. Le dernier quart de l’étude est une critique des approches contemporaines à l'endroit de la recherche comptable ainsi qu'un ensemble de recommandations de réforme.

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  • Stephen A. Zeff, 2019. "A Personal View of the Evolution of the Accounting Professoriate," Accounting Perspectives, John Wiley & Sons, vol. 18(3), pages 159-185, September.
    • Handle: RePEc:wly:accper:v:18:y:2019:i:3:p:159-185
    DOI: 10.1111/1911-3838.12207
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    2. Shiva Rajgopal, 2021. "Integrating Practice into Accounting Research," Management Science, INFORMS, vol. 67(9), pages 5430-5454, September.
    3. Johnstone, David, 2022. "Accounting research and the significance test crisis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 89(C).

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