Changes in field-based research in accounting

Purpose: Merchant and Van der Stede (2006) produced a comprehensive analysis of 24 years (1981-2004) of field-based accounting research. This study aims to analyse how the publication of field research in accounting has changed since 2005. In addition, it aims to analyse contributions from specific individuals, institutions and countries, and whether the field studies have contributed to accounting research and textbooks.

Study design: We identified and classified 1115 field-based accounting articles published in 14 accounting journals from 2005 to 2022 to uncover any changes. Thereafter, bibliometric analysis was conducted using data from SciVal.

Findings: Our results show several significant changes. First, the growth of field studies has more than trebled as nearly all journals published at least some field studies. Second, field research is no longer as confined to management accounting as before. It is gaining increasing traction in auditing, financial accounting and corporate social responsibility. Third, while interview-based accounting research was clearly the most popular, the fastest growth was seen in mixed methods non-management accounting research. While public sector management control case studies and content analysis of CSR were the most popular topics of interview-based studies, audits were the most popular topic in mixed methods research. Authors based in large universities in large English-speaking countries have been most productive, followed by authors based in Europe and Asia. Based on citation analysis, the field studies have contributed to academic research substantially more than to textbooks.

Originality/value: An analysis of changes and trends improves our understanding of what has happened in accounting research and the development over time.