Research in accounting: Student perspectives |
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| Affiliation: | 1. Department of Surgery, Indiana University School of Medicine, Indianapolis, Indiana;2. Center for Health Innovation and Implementation Science, Indiana University School of Medicine, Indianapolis, Indiana;3. Eskenazi Health, Indianapolis, Indiana;1. Molecular Biology and Genetics Unit, Jawaharlal Nehru Centre for Advanced Scientific Research, Jakkur, Bangalore 560064, India;2. Department of Zoology, University of Cambridge, Downing Street, Cambridge CB2 3EJ, UK;3. Institute for Stem Cell Biology and Regenerative Medicine, GKVK, Bellary Road, Bangalore 560065, India;1. Department of Histology and Embryology, Guangdong Medical University, Zhanjiang 524023, Guangdong, China;2. Department of Medical Genetics & Cell Biology, Guangzhou Medical University, Guangzhou 511436, Guangdong, China;3. Department of Pathology, Guangdong Medical University, Dongguan 523808, Guangdong, China;4. Department of Biological Products Surveillance and Evaluation, Institute of Biological Products and Materia Medica, Guangzhou 510440, Guangdong, China;5. Department of Surgery, Guangdong Medical University, Dongguan 523808, Guangdong, China;1. Department of Biotechnology, Faculty of Science and Humanities, SRM Institute of Science and Technology, Kattankulathur, 603 203 Chennai, Tamil Nadu, India;2. SRM Research Institute, SRM Institute of Science and Technology, Kattankulathur, 603 203 Chennai, Tamil Nadu, India |
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| Abstract: | Academicians and practitioners often lament the minimal and/or slow impact of accounting research on practice. One potential cause for this may be the limited course coverage in the accounting curriculum regarding the role of research, current research issues and findings, and the influence of past prominent writers on contemporary thought. The purpose of this study was to examine the level of student awareness concerning these issues. Questionnaires were sent to a random, national sample of 30 universities with Beta Alpha Psi chapters. Eighteen universities chose to participate, yielding 184 student responses. Students perceived a strong need for accounting research and believed that a significant amount was being performed. However, there was confusion as to which key parties (FASB, SEC, etc.) were the predominant forces in conducting research. In particular, the unique role and level of academic research was not recognized. Finally, students felt that the course coverage of accounting research and the key writers was limited. These findings suggest that curriculum coverage of research in accounting needs to be reassessed and expanded if there is to be a clear understanding by those entering practice of the nature and role of research in the field. |
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