THE CURRENT PARADIGM OF ACCOUNTING SCIENCE: PERCEPTIONS OF PROFESSORS FROM AMERICAN UNIVERSITIES REGARDING RESEARCH IN ACCOUNTING

Authors

  • José Alonso Borba
  • Fernando Dal Ri Murcia
  • Suliani Rover
  • Flávia Cruz de Souza

DOI:

https://doi.org/10.17524/repec.v3i1.41

Keywords:

United States faculty, accounting research, paradigm

Abstract

The objective of this paper is to identify the perception of the United States faculty regarding the current paradigm of accounting research. For this, an electronic questionnaire has been sent to 1671 professors with a PhD in accounting from 92 universities. A total of 150 professors have answered the survey. Findings show that: (i) respondents don't believe that an accounting graduate degree is essential to become a successful professor/researcher in the area; (ii) the University of Texas has the best undergraduate program and the University of Chicago has the best PhD program in accounting (iii) The Accounting Review (TAR) is considered the best accounting journal; (iv) William Beaver is the most important researcher; (v) emergent topics for conducting research involve corporate governance, valuation, and accounting convergence. Finally, this work wishes to contribute to the development of future research in the area as it displays characteristics of the world's center of
accounting research.

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Published

2009-05-25

How to Cite

Alonso Borba, J., Dal Ri Murcia, F., Rover, S., & Cruz de Souza, F. (2009). THE CURRENT PARADIGM OF ACCOUNTING SCIENCE: PERCEPTIONS OF PROFESSORS FROM AMERICAN UNIVERSITIES REGARDING RESEARCH IN ACCOUNTING. Journal of Education and Research in Accounting (REPeC), 3(1), 65–86. https://doi.org/10.17524/repec.v3i1.41

Issue

Vol. 3 No. 1 (2009)

Section

Articles

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