Editing Accounting (section)

== Research ==
{{Main article|Accounting research}}
Accounting research is [[research]] in the effects of economic events on the process of accounting, the effects of reported information on economic events, and the roles of accounting in organizations and society.<ref name="ACCA 2010">{{Citation|url=http://www.accaglobal.com/content/dam/acca/global/PDF-technical/human-capital/rr-120-002.pdf |title=The Relevance and Utility of Leading Accounting Research |publisher=The Association of Chartered Certified Accountants |year=2010 |access-date=27 December 2013 |url-status=dead |archive-url=https://web.archive.org/web/20131227111624/http://www.accaglobal.com/content/dam/acca/global/PDF-technical/human-capital/rr-120-002.pdf |archive-date=27 December 2013 }}</ref><ref name="Burchell et al 1980">{{cite journal |last1=Burchell |first1=S. |last2=Clubb |first2=C. |last3=Hopwood |first3=A. |last4=Hughes |first4=J. |last5=Nahapiet |first5=J. |title=The roles of accounting in organizations and society |journal=Accounting, Organizations and Society |date=1980 |volume=5 |issue=1 |pages=5–27|doi=10.1016/0361-3682(80)90017-3 }}</ref> It encompasses a broad range of research areas including [[financial accounting]], [[management accounting]], [[auditing]] and [[taxation]].<ref name = "OOS 2010">Oler, Derek K., Mitchell J. Oler, and Christopher J. Skousen. 2010. "Characterizing Accounting Research." ''Accounting Horizons'' 24 (4): 635–670.</ref>

Accounting research is carried out both by academic researchers and practicing accountants. [[Methodology|Methodologies]] in academic accounting research include archival research, which examines "objective data collected from [[Information repository|repositories]]"; experimental research, which examines data "the researcher gathered by [[Controlled experiments|administering treatments to subjects]]"; analytical research, which is "based on the act of [[Scientific modelling|formally modeling]] [[Theory|theories]] or substantiating ideas in mathematical terms"; [[Antipositivism|interpretive]] research, which emphasizes the role of language, interpretation and understanding in accounting practice, "highlighting the symbolic structures and taken-for-granted themes which pattern the world in distinct ways"; [[critical theory|critical]] research, which emphasizes the role of power and conflict in accounting practice; [[Case study|case studies]]; [[computer simulation]]; and [[field research]].<ref name="CSWW 2010">Coyne, Joshua G., Scott L. Summers, Brady Williams, and David a. Wood. 2010. "Accounting Program Research Rankings by Topical Area and Methodology." ''Issues in Accounting Education'' 25 (4) (November): 631–654.</ref><ref name="Chua 1986">{{cite journal |last1=Chua |first1=Wai Fong |title=Radical developments in accounting thought |journal=The Accounting Review |date=1986 |volume=61 |issue=4 |pages=601–632}}</ref>

Empirical studies document that leading [[List of accounting journals|accounting journals]] publish in total fewer research articles than comparable journals in economics and other business disciplines,<ref name="JAE 2002">{{cite journal |last1=Buchheit |first1=S. |last2=Collins |first2=D. |last3=Reitenga |first3=A. |title=A cross-discipline comparison of top-tier academic journal publication rates: 1997–1999 |journal=Journal of Accounting Education |year=2002 |volume=20 |issue=2 |pages=123–130|doi=10.1016/S0748-5751(02)00003-9 }}</ref> and consequently, accounting scholars<ref>{{cite journal |last1=Merigó |first1=José M. |last2=Yang |first2=Jian-Bo |title=Accounting Research: A Bibliometric Analysis: Accounting Research: A Bibliometric Analysis |journal=Australian Accounting Review |date=March 2017 |volume=27 |issue=1 |pages=71–100 |doi=10.1111/auar.12109 |url=https://pure.manchester.ac.uk/ws/files/47006681/Nerigo_Yang_AAR_CTA.docx |access-date=3 December 2022 |archive-date=30 December 2022 |archive-url=https://web.archive.org/web/20221230103214/https://pure.manchester.ac.uk/ws/files/47006681/Nerigo_Yang_AAR_CTA.docx |url-status=live }}</ref> are relatively less successful in [[academic publishing]] than their [[business school]] peers.<ref name="CAR 2004">{{cite journal |last1=Swanson |first1=Edward |title=Publishing in the majors: A comparison of accounting, finance, management, and marketing |journal=Contemporary Accounting Research |year=2004 |volume=21 |pages=223–255|doi=10.1506/RCKM-13FM-GK0E-3W50 }}</ref> Due to different publication rates between accounting and other business disciplines, a recent study based on academic author rankings concludes that the competitive value of a single publication in a top-ranked journal is highest in accounting and lowest in marketing.<ref name="JBR 2018">{{cite journal |last1=Korkeamäki |first1=Timo |last2=Sihvonen |first2=Jukka |last3=Vähämaa |first3=Sami |title= Evaluating publications across business disciplines |journal=Journal of Business Research |year=2018 |volume=84 |pages=220–232 |doi=10.1016/j.jbusres.2017.11.024 |doi-access=free }}</ref>