On why and how to break down the silos in accounting research (with an illustrative study at the interface between financial and management accounting)

Chee Chow and Rong-Ruey Duh

China Journal of Accounting Studies, 2013, vol. 1, issue 2, 63-90

Abstract: This paper shares some thoughts on why and how to break down the artificial barriers that exist in accounting research. Through a discussion of the research-practice-teaching triangle in accounting, three major ways are suggested for accomplishing this objective. These are, respectively, expanding the diversity of theories and methods, and adopting a more holistic approach to viewing accounting phenomena. We particularly illustrate the last approach by presenting a framework for placing accounting issues in a broader context, and reporting on a study that emerges from applying this framework.

Date: 2013
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DOI: 10.1080/21697221.2013.800953

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