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Philosophy of Creative Scholarly Research

Expectation

Creative scholarly activity is an important part of the mission of the School of Accountancy and is thus an important duty of the faculty. Every full-time faculty member is expected to make a tangible contribution to the School's research output on a regular ongoing basis. At a minimum, full-time faculty must be committed to maintaining their academic or professional qualifications as defined in the AACSB standards and COBA Policy Manual.

To develop the intellectual and other resources needed to support high quality programs, School of Accountancy faculty are expected to contribute to the academic and professional literature of accounting, business law, and related disciplines. Such activities promote the continual development of our faculty, which in turn enhances our instructional capabilities and enriches the classroom experiences of our students. Educating students is the foremost value to society that any institution of higher learning such as ours can provide.

Definition

Research is the process of asking and refining questions and finding the best available evidence to answer those questions. While basic research, i.e., the creation of new knowledge, is welcome, the School particularly values applied research and scholarship that will yield practical benefits to real world accounting practice. This includes the application, transfer, and interpretation of knowledge to improve accounting practice and teaching, and instructional development that enhances the educational value or instructional efforts of the institution or discipline.


Purpose

The purposes of our research are as follows:
1. Address significant issues in accounting and legal studies. Of particular interest are contemporary issues faced by the accounting and legal professions, accounting and law education, and managerial accounting;
2. Benefit our students, colleagues, and external interested parties, thereby enhancing the School's research profile in the academic, professional and management communities; and
3. Enhance teaching and enable professional development.
Quality: Research may be deemed of high quality when it contributes to the body of knowledge in accounting and is published in respected peer-reviewed academic or practitioner journals. Such research is conducted with the highest regard for scholarship, professionalism, and ethical standards, from conceptualization to delivery.

Outlets

Outlets for research projects include, but are not limited to, the following, in order of preference:
1. Refereed journals such as those included in Cabell's Directory of Business & Economics.' Preference will be given to refereed publications, journals with discriminating acceptance rates, practitioner journals with wide intended readerships, and journal philosophies that support the mission of the School of Accountancy;
2. Research monographs and scholarly books, chapters in scholarly books and textbooks;
3. Presentations and proceedings at conferences which provide the opportunity for faculty to receive constructive criticism of their research by research faculty from other institutions;
4. Papers presented at professional seminars (not published);
5. Instructional materials such as cases, study guides, test banks, software, etc., that are readily available; and
6. Consulting reports for individually contracted research projects.
Strategies: The total research output may include an appropriate balance of all available outlets. Faculty members may focus on selected outlets in line with their area of interest and role assignments. Collaborative and/or cross-disciplinary research within and outside of the University is acceptable and encouraged.

Funding

The hierarchy of preferred sources of research funding is:
1. Public or private external grants;
2. University grants;
3. College of Business Administration grants; and
4. School of Accountancy grants

'If the publication is not listed in Cabell's, information on the journal’s quality and acceptance rate must be provided.