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Moving the financial accounting research front forward:the UK contribution

Beattie, Vivien (2005) Moving the financial accounting research front forward:the UK contribution. British Accounting Review, 37 (1). pp. 85-114. ISSN 0890-8389

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Abstract

The purpose of this paper is to review the recent UK contribution to the field of financial accounting research, set against the backdrop of the global (mainly US) research effort. A systematic overview of recent research in the field is presented, based upon an analysis of 261 articles published between 1998 and 2002 in seven general, non-US journals. These are the journals that UK academics publish in most frequently and 115 of the articles are UK-authored. It is found that the research areas of MBAR and disclosure currently dominate conventional financial accounting research. The comparison of findings across institutional settings offers fruitful lines of inquiry for research within these main areas (i.e. studies of value relevance, analysts' forecasts, voluntary disclosure and earnings management). While most research is seen to follow the highly quantitative, economics-based US tradition, a significant amount of UK research adopts a more qualitative approach, and distinctive UK contributions are evident in a number of areas (in particular, the disclosure process and corporate social reporting). There are signs that UK researchers are helping researchers in other countries contribute to the global body of scholarly knowledge.

Item Type: Article
Journal or Publication Title: British Accounting Review
Uncontrolled Keywords: Analytical ; Archival ; Case-based research ; Disclosure, Earnings management ; Experimental ; Graphs ; MBAR ; Narratives, Normative, Survey ; Research areas ; Research front ; Review ; Standard setting
Subjects:
Departments: Lancaster University Management School > Accounting & Finance
ID Code: 66329
Deposited By: ep_importer_pure
Deposited On: 17 Sep 2013 09:05
Refereed?: Yes
Published?: Published
Last Modified: 21 Sep 2017 05:47
Identification Number:
URI: http://eprints.lancs.ac.uk/id/eprint/66329

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