‘You know it when you see it’: In search of ‘the ideal’ research culture in university accounting faculties

Basil P. Tucker and Carol A. Tilt

CRITICAL PERSPECTIVES ON ACCOUNTING, 2019, vol. 64, issue C

Abstract: It is not overly contentious to claim the term ‘research culture’ has become an accepted part of the academic lexicon in accounting faculties in universities across the globe. For senior as well as early career researchers, a ‘vibrant’ and ‘enabling’ research culture is commonly argued to foster a range of research outcomes by capitalizing upon the benefits that such an environment offers. However, not only has the importance of research culture seemingly assumed the status of conventional wisdom in academic accounting discourse, but the very term ‘research culture’ carries with it an implicit expectation of an ‘ideal’ way in which research outcomes within university accounting schools can be facilitated. What exactly is ‘research culture’, and in what ways does it contribute to research outcomes? This exploratory study seeks to unpack these questions based on interviews with 44 senior accounting academics, drawn from 37 universities across 11 counties. Far from an ‘ideal’, homogenized, one-size-fits-all research culture towards which accounting schools should aspire, the findings of this study point to a continuum of research culture types depending upon the predilection of researchers to adopt a task or relationship orientation to their research. On this basis, we propose a framework within which accounting research culture may be conceptualized. Our findings and their implications offer an empirically informed point of departure for future analysis and interpretation.

Keywords: Accounting research; Research culture; Academic publications (search for similar items in EconPapers)
JEL-codes: M4 M40 M41 M49 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:64:y:2019:i:c:s104523541830087x

DOI: 10.1016/j.cpa.2019.01.001

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