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Field-based research in accounting: accomplishments and prospects

Merchant, Kenneth A. and Van der Stede, Wim ORCID: 0000-0003-3005-2410 (2006) Field-based research in accounting: accomplishments and prospects. Behavioral Research in Accounting, 18 (1). pp. 117-134. ISSN 1050-4753

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Identification Number: 10.2308/bria.2006.18.1.117


This paper tabulates the field‐based research in accounting that was published in the period 1981–2004 and discusses the use of this method and its contributions. It shows that the number of field research publications has grown significantly over this period but that use of the method is primarily confined to management accounting topics. The paper describes the major impacts that field research has had on the management accounting field, particularly in identifying leading edge practices and enhancing their scholarly exploration, thereby contributing to our understanding of the phenomena we research and linking our research with practice. We also suggest that similar contributions might be made if researchers in other fields employed field research methods more.

Item Type: Article
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Additional Information: © 2006 American Accounting Association
Divisions: LSE
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce > HF5601 Accounting
Date Deposited: 07 Oct 2008 10:29
Last Modified: 15 Sep 2023 13:16

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