Frankenstein's monster or the Birth of Venus? Perceptions of the impact and contributions of Ball and Brown 1968

Bryan A. Howieson

Pacific-Basin Finance Journal, 2019, vol. 55, issue C, 299-328

Abstract: This study explores perceptions of the impact of Ball and Brown (1968) (BB68) upon accounting research, education, standards-setting, and practice. These perceptions are gathered from an extensive literature review and from 27 interviewees drawn from academe, practice and standards-setting from around the globe. The study reports upon the genesis of BB68, it's disruptive effect on accounting research methodology and methods, and its broader impact on accounting education, practice and standards-setting. Reasons are provided for the popularity of BB68 and an exploration is undertaken of both the positive and negative impacts of the research methodology inspired by BB68. The characteristics of the Ball and Brown research team are also discussed and the paper finishes with perceptions regarding the future relevance of BB68. It is concluded that BB68 stands as an exemplar for innovation and for quality in the execution of accounting and finance research but that much of that innovative spirit has been lost as the BB68 methodology became mainstream.

Keywords: Accounting practices; Accounting education; Ball and Brown 1968; Finance practices; Normative research; Positive research; Research impact; Research methodology; Research paradigms; Standards-setting (search for similar items in EconPapers)
JEL-codes: B2 B3 M4 (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:pacfin:v:55:y:2019:i:c:p:299-328

DOI: 10.1016/j.pacfin.2019.05.003

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