TAILIEUCHUNG - READING AND UNDERSTANDING ACADEMIC RESEARCH IN ACCOUNTING: A GUIDE FOR STUDENTS

Assuming that (1) new information will correct or improve the firm's prior beliefs and (2) the firm has the technical and regulatory flexibility to alter its decisions, we are ultimately concerned with the economic value of the changed decision. Given that the firm will "re- optimize" based on the new, better information, what is the value of that re-optimization? Assume that Chemical A's cost was found to be grossly underestimated and that the firm was able to identify a substitute input B whose true cost was substantially lower. The information's value is the difference in true production costs using the different inputs. In general,. | Global Perspectives on Accounting Education Volume 6 2009 25-45 READING AND UNDERSTANDING ACADEMIC RESEARCH IN ACCOUNTING A GUIDE FOR STUDENTS Teresa P. Gordon College of Business and Economics University of Idaho Moscow Idaho USA Jason C. Porter College of Business and Economics University of Idaho Moscow Idaho USA ABSTRACT The ability to read and understand academic research can be an important tool for practitioners in an increasingly complex accounting and business environment. This guide was developed to introduce students to the world of academic research. It is not intended for PhD students or others who wish to perform academic research. Instead the guide should make published academic research more accessible and less intimidating so that future practitioners will be able to read empirical research and profitably apply the relevant findings. The guide begins by examining the importance of academic research for practitioners in accounting and next reviews the basics of the research process. With that background in place we then give some guidelines and helpful hints for reading and evaluating academic papers. This guide has been used for several years to introduce master s degree students to academic literature in an accounting theory class. After reading this guide and seeing a demonstration presentation by the professor students have been able to successfully read and discuss research findings. Key words Understanding empirical research supplemental readings importance of academic research incorporating academic research in classroom 25 26 Gordon and Porter INTRODUCTION There has long been a communication gap between the work of academic researchers and that of practicing accountants for example see Sterling 1973 and Zeff2003 . For researchers the result of this gap is frustration that carefully prepared contributions to the field are ignored by those who could most benefit from new knowledge. For practitioners the result seems to be a mix of gratitude .

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