Accounting studies illustrating a disciplinary orientation of concern
| Study | Disciplinary concern | How the study acts upon the field of accounting |
|---|---|---|
| Ball and Brown (1968) | Founding capital-markets-based accounting as a methodological tradition | Demonstrates that earnings announcements have information content for markets, providing the empirical foundation that joined accounting to finance |
| Becker and Endenich (2023) | Adapting control concepts to entrepreneurial ecosystems | Examines control practices in settings marked by uncertainty and fluid forms, showing how foundational concepts adapt |
| Bedford et al. (2025) | Extending the methodological repertoire for digitalised finance | Analyses automation and analytics in finance functions, refining the tools available to researchers in contemporary data environments |
| Chenhall (2003) | Synthesising and refining contingency-based management control research | Reviews and reorganises decades of contingency findings, equipping the field with a renewed framework for cumulative empirical work |
| Dechow and Dichev (2002) | Codifying the measurement of accrual quality | Proposes and validates a measurement standard that other researchers can adopt directly, enabling cumulative work on earnings management |
| Otley (1980) | Consolidating scattered contingency findings into a coherent framework | Integrates a heterogeneous body of management control research into an architecture through which findings can speak to one another |
| Wouters and Wilderom (2008) | Demonstrating the relevance of development processes for the enabling nature of management controls | Spreads knowledge about enabling management controls and ways of creating and operating them in practice |
| Study | Disciplinary concern | How the study acts upon the field of accounting |
|---|---|---|
| Founding capital-markets-based accounting as a methodological tradition | Demonstrates that earnings announcements have information content for markets, providing the empirical foundation that joined accounting to finance | |
| Adapting control concepts to entrepreneurial ecosystems | Examines control practices in settings marked by uncertainty and fluid forms, showing how foundational concepts adapt | |
| Extending the methodological repertoire for digitalised finance | Analyses automation and analytics in finance functions, refining the tools available to researchers in contemporary data environments | |
| Synthesising and refining contingency-based management control research | Reviews and reorganises decades of contingency findings, equipping the field with a renewed framework for cumulative empirical work | |
| Codifying the measurement of accrual quality | Proposes and validates a measurement standard that other researchers can adopt directly, enabling cumulative work on earnings management | |
| Consolidating scattered contingency findings into a coherent framework | Integrates a heterogeneous body of management control research into an architecture through which findings can speak to one another | |
| Demonstrating the relevance of development processes for the enabling nature of management controls | Spreads knowledge about enabling management controls and ways of creating and operating them in practice |
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