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A classification scheme for financial accounting research |
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| Institution: | 1. University of Texas at El Paso, Department of Accounting and Information Systems, College of Business Administration, 260, 500 W. University Ave., El Paso, TX 79968-0542, United States;2. University of West Georgia, Department of Accounting & Finance, Richards College of Business, Adamson Hall 202-A, 1601 Maple St., Carrollton, GA 30118-3010, United States;3. Creighton University, Department of Accounting, Heider College of Business, Harper 4076, 2500 California Plaza, Omaha, NE 68102-0308, United States;4. Case Western Reserve University, Department of Accountancy, Weatherhead School of Management, 10900 Euclid Avenue, Cleveland, OH 44106-4235, United States |
| Abstract: | This article uses a framework of the policymaking process to summarize and integrate the existing financial accounting research. The framework is first described and then used to identify and integrate six major research perspectives that have emerged in financial accounting. Special emphasis is given in the article to explaining the motivation and evolution of financial accounting research on economic consequences. The framework could best serve as the basis for an outline in a seminar designed to introduce financial accounting research to accounting doctoral students. |
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