Field-Based Research in Accounting: Accomplishments and Prospects

K.A. Merchant, W.A. Stede van der

Research output: Contribution to journalArticleAcademicpeer-review


This paper tabulates the field-based research in accounting that was published in the period 1981–2004 and discusses the use of this method and its contributions. It shows that the number of field research publications has grown significantly over this period but that use of the method is primarily confined to management accounting topics. The paper describes the major impacts that field research has had on the management accounting field, particularly in identifying leading edge practices and enhancing their scholarly exploration, thereby contributing to our understanding of the phenomena we research and linking our research with practice. We also suggest that similar contributions might be made if researchers in other fields employed field research methods more.
Original languageEnglish
Pages (from-to)117-134
Number of pages18
JournalBehavioral Research in Accounting
Publication statusPublished - 1 Jan 2006

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