About Laura Bini

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So far Laura Bini has created 27 blog entries.

The usefulness of accounting research: A practitioner’s point of view

By | 2018-02-16T13:09:45+02:00 February 16th, 2018|

Giovanni Andrea Toselli / Financial Reporting / 2-2017

This paper represents a contribution from the point of view of a practitioner who strongly believes that it is essential to continue to invest in accounting research. The cooperation between chief financial officers, auditors and academic institutions is central not only for improving the process of accounting regulations but also for relaunching, at the same time, the industrial system (and not only it), by creating a strong feeling of trust in general economic and financial communication, thus fostering higher level of accountability.

Accounting profession, Accounting research, Research impact, Impact factor, Accountability

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The points of contacts between academics and professionals

By | 2018-02-16T13:07:04+02:00 February 16th, 2018|

Massimiliano Semprini / Financial Reporting / 2-2017

Some argue that the ultimate purpose of accounting research should be to improve accounting practice, rather than simply to describe or understand or critique it. Hence a gap appears to have emerged between practitioners and academics with regards to accounting research. In order to exploit as better as possible the output of the accounting research performed by academic researchers, the accounting profession should create a point of contact; auditing networks might facilitate this link. On the other hand, research performed by academics should become “understandable” by practitioners using a different jargon and simple mathematical formulas.

Accounting profession, Accounting research, Research impact, Impact factor

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Increasing the value of accounting research: An Italian perspective

By | 2018-02-16T13:02:16+02:00 February 16th, 2018|

Isabella Fadda, Aldo Pavan / Financial Reporting / 2/2017

Accounting research has a speculative and normative tradition. Starting at the beginning of the 1970s, empirical methodologies gained prominence and the boundaries of accounting disciplines have become uncertain. Quantitative and qualitative methods tend to overwhelm the accounting and business objects; often they are only suitable to deal with past and narrow phenomena. Empirical methodologies need reference theories, coming from other disciplines and particularly economics and sociology. In this context, it is questioned if accounting research does exist anymore and if it is relevant to the business world. Some scholars have begun to wonder whether it would be appropriate to revalue normative approaches in order to conduct a type of research which is useful to the society and allows the preservation of specific accounting knowledge. A necessity emerges to come back to the prominence of business and accounting issues over methodologies and sociological theories. Research should be directed to tackle wide and current phenomena, not just the narrow and past ones. Speculative thinking has to be reassessed and empirical findings should be used to strengthen it as starting premises. Explaining phenomena is not enough; empirical research has to go beyond its findings; the emphasis should be shifted to the drawing of policy recommendations.

Accounting research, Empirical methods, A priori research, Research relevance

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Some notes about financial accounting research: Research methodology, epistemological approaches and practical implications

By | 2018-02-16T13:01:58+02:00 February 16th, 2018|

Marco Allegrini, Giulio Greco / Financial Reporting / 2/2017

In this paper, we discuss three issues of current debate about financial accounting research. Firstly, we discuss the popularity of quantitative methods in financial accounting and the research limitations related to this dominance. As second issue, we critically discuss the epistemological approach underlying research methodologies. Finally, we discuss the practical implications of current financial accounting research and the need to search for a real impact factor besides the academic contribution.

Quantitative methods, Qualitative methods, Research methodology, Epistemology, Real impact factor

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Past evolution and recent trends in accounting research

By | 2018-02-16T13:01:38+02:00 February 16th, 2018|

Annalisa Prencipe / Financial Reporting / 2-2017

Research in accounting is relatively young compared to other disciplines. Originally, normative research based on a priori reasoning and aimed at improving accounting practice was predominant among accounting scholars. After the 60’s, accounting academics started using an empirical positive approach, aimed to better understand accounting phenomena through empirical tests of hypotheses. As from then, research in accounting has gone through several changes in terms of approaches, research methods and topics. This paper aims at highlighting the main stages of the past evolution and recent trends in accounting research. After describing the main drivers of the shift from normative to positive approach, the dominant traits that have characterized accounting research for the last two decades are briefly analyzed. Particular emphasis is put on methods and topics. In the last section, the main limitations of current accounting research are highlighted, and some directions for future research are outlined.

Accounting research, Past evolution, Future directions, Research methods, Research topics

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Toward a learned profession: The future of accounting research

By | 2018-02-16T12:55:23+02:00 February 16th, 2018|

Bruce Behn / Financial Reporting / 2/2017

The Pathways Commission (2012) recommended that we devote significant efforts to building a learned profession by purposeful integration of accounting research, education, and practice for students, accounting practitioners and educators. The reason this goal is so important for our broadly defined accounting profession is that we are in market for talent with other traditional learned professions such as medicine, law and engineering (and other future learned professions). Potential students want rewarding successful careers so they will migrate to learned professions
that help make a difference in the world. The key aspect to a learned profession is intellectual technique (research) that informs practice and teaching. If our accounting profession can enhance the link between research, practice and teaching, we can move towards a learned profession.

Learned profession, Pathways commission, Intellectual technique, Sustainable development

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Italian academia facing an international scenario: Issues and trends

By | 2018-02-16T12:42:17+02:00 February 16th, 2018|

Andrea Lionzo / Financial Reporting/ 2-2017

The opening up to international debate of Italian accounting studies has required local researchers to deal with scientific paradigms based on assumptions, theories and methods markedly different from those that have been leading for decades the local knowledge production system. In an international scenario, a leading part has been played by the Anglo-Saxon mainstream paradigm. Not surprisingly, the interest of many Italian scholars has been catalyzed by such studies. However, the paradigm behind these studies is not free of criticism, as emerges from a qualified debate arising at international level around the pros and cons of this scientific approach. This paper – and the others collected in this Special Issue – hopes to contribute to the debate, with the aim, on the one hand, of overcoming some unbending defensive positions and, on the other hand, of favoring a conscious internationalization process.

Accounting research, Academia, Positive accounting theory, Scientific paradigm

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