Irvin T. Nelson
My research activities are guided by my belief that as a professional discipline, accounting is more closely related to the arts than to the sciences. Many scientific studies published in leading academic "accounting" journals are not truly studies of accounting, but rather studies of either economics or psychology within an accounting context. For example, many studies have examined the economic effects of some aspect of financial accounting, (usually, net income.) However, the science is economics, not accounting. The authors use an accounting-generated number as the independent variable in their economic studies. Other studies examine psychology as it relates to some peripheral aspect of accounting, (usually, auditor judgment.) But again, the science is psychology, not accounting. The researchers use accountants as subjects for their psychological studies. Thus, I agree with Professor Barry Cushing, recipient of the 1986 American Accounting Association /Deloitte Haskins & Sells "Wildman Award" for outstanding research, that
Contemporary academic accountants have not deserted science, but they have in a fundamental sense deserted accounting. The majority of the research in today's leading academic accounting journals applies the research paradigms of economics and psychology within the institutional setting of accounting. Accounting scholars have committed themselves to science, but having come to realize that accounting has no scientifically valid paradigm to provide a basis for scientific research, have chosen to practice other sciences that do have such paradigms...Accounting research has certainly yielded some interesting insights regarding the behavior of practicing accountants, but it tells us little about the behavior of the phenomena that accounting has traditionally been concerned with: the economic performance of business enterprises...
The majority of contemporary accounting scholars have acknowledged that accounting is inherently unscientific, have chosen to practice other sciences instead, and have experienced some success. Accounting scholars have shed their insecurity along with their discipline (A Kuhnian Interpretation of the Historical Evolution of Accounting, The Accounting Historians Journal, December 1989, pp 29-30).
In contrast to these streams of scientific research, I prefer to do research that is directly related to the discipline of accounting. Additionally, I believe that many of the most interesting, timely, and relevant research questions in the field of accounting do not readily lend themselves to study using rigorous, scientific methodologies. This is because, as the rigor of a research design increases, the scope of the research question that can be addressed becomes increasingly narrow. As an applied business discipline, many research questions in accounting are quite broad. Also, the rapid pace of change in the business world constantly creates many new issues which are difficult to study in a timely manner with a stream of incremental, scientific research.
Accounting practitioners have frequently expressed that there is a great need for research in accounting that will yield practical benefits to real-world accounting practice. A 1989 Position Paper on Scholarship by the American Institute of Certified Public Accountants (AICPA) encouraged an expanded definition of research and a higher value on applied research, saying,
Applied research is as relevant, and more useful in the preparation of students for the profession than is theoretical or empirical research; applied research also provides opportunities for faculty to develop solutions to business and societal problems. Theoretical or empirical research, though more highly valued than applied research, has little relevance to the practice of the profession and is primarily of value to other researchers.
Dennis Beresford, former Chairman of the Financial Accounting Standards Board (FASB), wrote:
I am deeply concerned that... research on campus has come to be too narrowly defined... I urge you to join me in encouraging our academic colleagues to broaden the scope of their research by giving more recognition to conceptualizing and perceptive thinking (Accounting Education News, October 1991).
In 1990, the AICPA issued a formal Position Statement on Accounting Education, which said,
Colleges and universities must attach greater significance to activities of direct benefit to the student... Research and writing must be directed at solving real problems encountered by the accounting profession.
My approach to research is also guided by the following credo which hangs on the wall of the School of Accountancy office:
Research-oriented institutions of higher education are sometimes criticized by students, parents, and legislators for placing a higher priority on research than on teaching. Many faculty members seem to struggle to find an appropriate balance between the demands of teaching and research productivity. They view teaching and research as competing for their time. For me, this apparent conflict of interests is not a consideration; I always place students first. If I must choose between working on a paper or spending an hour counseling with a student about career plans, I invariably choose the latter. I give my very best to my students. To avoid "trading off" quality in teaching activities, I do most of my research "after hours," often working late into the night.
My philosophy of research is deeply rooted in the philosophies described above. In summary, I believe the following:
1. Educating students is the foremost value to society provided by any institution of higher education and should be its primary mission. Therefore, teaching must always be the top priority. All other activities should complement and support this mission.
2. Ideally, there should be correspondence between teaching, research, service, and other faculty activities such that they are all interrelated and integrated into one whole. In other words, the more directly research relates to the classroom, the more valuable it is, and vice versa.
3. Research is of little value unless it somehow adds to the knowledge of society. Research must be disseminated to be useful. Therefore, an article in a widely-read practitioner journal may have as much benefit to society as an article in a "top-tier" academic journal that will be read and understood by only a handful of other professors in the world and no practitioners anywhere.
4. The more rigorous the methodology used, the more narrow the research questions that can be addressed by a single study. Many important issues in accounting emerge each year for which no long stream of incremental, scientific research exists in the literature. Many of these issues raise important research questions that can be best addressed, at least initially, through applied research methodologies.
For these reasons, I have chosen to devote my research energies primarily to applied research. My intent is that my research will have a direct effect on improving the practice and profession of accountancy. Because my primary interest is in preparing students for entry into the accounting profession, I have conducted research into accounting education. Secondarily, I have conducted case-based, theoretical, and other practical research into real-world accounting problems, with the intent of providing solutions to those problems. A secondary benefit of both lines of research is that they continually update my skills as a teacher. In all my research, I try to make a positive difference to society.
Many of these opinions and beliefs parallel the research philosophy of Utah State University and specifically, the School of Accountancy's Research Philosophy. This is one of the things that attracted me to USU from the inception of my decision to pursue an academic career.