Accounting Research’s “Flat Earth” Problem

Cready William M. ()
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Cready William M.: The University of Texas at Dallas, Richardson, USA

Accounting, Economics, and Law: A Convivium, 2025, vol. 15, issue 1, 21-49

Abstract: This essay advances the possibly startling notion that as a matter of largely conceptual understanding, the vast majority of accounting research’s empirical efforts concern tests of null hypotheses that are, a priori, false. Figuratively speaking, our journals specialize in providing compelling evidence that ‘the earth is not flat’. It further presents thoughts on the causes and consequences of this state of affairs. Moreover, while other fields also suffer from this ‘flat earth’ condition, it argues that as a field that specializes in issues surrounding the conveyance of useful information, the accounting academy should step up and take leadership on dealing with the problem. The essay closes by discussing how the field might venture forth from this sheltered approach to empirical inference and thereby enhance the discovery content of its empirical inquiries.

Keywords: significance testing; methodology; null hypotheses (search for similar items in EconPapers)
JEL-codes: B40 C12 M40 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1515/ael-2021-0045

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