The Accounting Review Vol. 41 No. 1 1966
Evaluating the Accounting Literature.
Abstract
In the article, the author presents information on the methods used for evaluating an accounting literature. In his early days as an accounting professional, he devotes his time searching someone else's method to evaluate accounting literatures, as a part of his assignment. However, the search hasn't provide him any positive results. Possible explanations, as cited by the author, are, lack of interest; lack of money; lack of criteria for evaluation; or the sheer size of the task. Another, question which has been cited relates to the magnitudenal difficulty. To improve a literature, it has been suggested that publishers and editors should be careful while examining articles, and check for any sort of redundancy, if present, by implementing annual or biennial review policy. It seems logical to say that "scholarly" articles without footnotes are either built on common knowledge or represent "original" contributions; original, at least, as perceived by their authors. To be or not to be original is a question which we leave to others to resolve. It has been suggested that if accounting literature has to grow properly, must in part results from research in kindred fields for correlative materials.
- DOI
- 10.2308/tar-4482877
- Volume
- 41
- Issue
- 1
- Pages
- 52-64
- Language
- en
- Sources
- openalex crossref