Research output: Contribution to Journal/Magazine › Journal article › peer-review
Moving the financial accounting research front forward : the UK contribution. / Beattie, Vivien.
In: British Accounting Review, Vol. 37, No. 1, 03.2005, p. 85-114.Research output: Contribution to Journal/Magazine › Journal article › peer-review
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TY - JOUR
T1 - Moving the financial accounting research front forward
T2 - the UK contribution
AU - Beattie, Vivien
PY - 2005/3
Y1 - 2005/3
N2 - The purpose of this paper is to review the recent UK contribution to the field of financial accounting research, set against the backdrop of the global (mainly US) research effort. A systematic overview of recent research in the field is presented, based upon an analysis of 261 articles published between 1998 and 2002 in seven general, non-US journals. These are the journals that UK academics publish in most frequently and 115 of the articles are UK-authored. It is found that the research areas of MBAR and disclosure currently dominate conventional financial accounting research. The comparison of findings across institutional settings offers fruitful lines of inquiry for research within these main areas (i.e. studies of value relevance, analysts' forecasts, voluntary disclosure and earnings management). While most research is seen to follow the highly quantitative, economics-based US tradition, a significant amount of UK research adopts a more qualitative approach, and distinctive UK contributions are evident in a number of areas (in particular, the disclosure process and corporate social reporting). There are signs that UK researchers are helping researchers in other countries contribute to the global body of scholarly knowledge.
AB - The purpose of this paper is to review the recent UK contribution to the field of financial accounting research, set against the backdrop of the global (mainly US) research effort. A systematic overview of recent research in the field is presented, based upon an analysis of 261 articles published between 1998 and 2002 in seven general, non-US journals. These are the journals that UK academics publish in most frequently and 115 of the articles are UK-authored. It is found that the research areas of MBAR and disclosure currently dominate conventional financial accounting research. The comparison of findings across institutional settings offers fruitful lines of inquiry for research within these main areas (i.e. studies of value relevance, analysts' forecasts, voluntary disclosure and earnings management). While most research is seen to follow the highly quantitative, economics-based US tradition, a significant amount of UK research adopts a more qualitative approach, and distinctive UK contributions are evident in a number of areas (in particular, the disclosure process and corporate social reporting). There are signs that UK researchers are helping researchers in other countries contribute to the global body of scholarly knowledge.
KW - Analytical
KW - Archival
KW - Case-based research
KW - Disclosure, Earnings management
KW - Experimental
KW - Graphs
KW - MBAR
KW - Narratives, Normative, Survey
KW - Research areas
KW - Research front
KW - Review
KW - Standard setting
U2 - 10.1016/j.bar.2004.09.004
DO - 10.1016/j.bar.2004.09.004
M3 - Journal article
VL - 37
SP - 85
EP - 114
JO - British Accounting Review
JF - British Accounting Review
SN - 0890-8389
IS - 1
ER -