On the Hegemony of Accounting Research: A Survey of Accounting Research seen from a Global Perspective

Abstract

This paper surveys accounting research as seen through the eyes of international accounting researchers. Several studies have been published by researchers across the globe in both American and non-American accounting research journals critical of not only the dominant accounting research construct, but also of university affiliation of editors and peer-reviewers, editorial control of “elite” accounting journals, and the peer-review process. There is remarkable similarity and substantial agreement in the conclusions reached. The hegemony of the accounting research construct has stifled innovative accounting research and research methods, suppressed the diversity of accounting research, and dampened the importance and impact of authentic international accounting research.