Moving the financial accounting research front forward: the UK contribution

Beattie, V. (2005) Moving the financial accounting research front forward: the UK contribution. British Accounting Review, 37(1), pp. 85-114. (doi: 10.1016/j.bar.2004.09.004)

Abstract

The purpose of this paper is to review the recent UK contribution to the field of financial accounting research, set against the backdrop of the global (mainly US) research effort. A systematic overview of recent research in the field is presented, based upon an analysis of 261 articles published between 1998 and 2002 in seven general, non-US journals. These are the journals that UK academics publish in most frequently and 115 of the articles are UK-authored. It is found that the research areas of MBAR and disclosure currently dominate conventional financial accounting research. The comparison of findings across institutional settings offers fruitful lines of inquiry for research within these main areas (i.e. studies of value relevance, analysts' forecasts, voluntary disclosure and earnings management). While most research is seen to follow the highly quantitative, economics-based US tradition, a significant amount of UK research adopts a more qualitative approach, and distinctive UK contributions are evident in a number of areas (in particular, the disclosure process and corporate social reporting). There are signs that UK researchers are helping researchers in other countries contribute to the global body of scholarly knowledge.

• Item Type: Articles
• Additional Information: Final version as accepted by British Accounting Review supplied by the author
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Beattie, Prof Vivien
• Authors: Beattie, V.
• Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: British Accounting Review
• Publisher: Elsevier Ltd.
• ISSN: 1095-8347
• Copyright Holders: ©2004 Published by Elsevier Ltd
• First Published: First published in British Accounting Review
• Publisher Policy: Reproduced in accordance with the copyright policy of the publisher.