Abstract
Orientation: The accounting literature acknowledged that a gap exists between accounting research and accounting practice and supported the argument that accounting research does not significantly contribute to accounting practice. Research purpose: The purpose of this article is to evaluate the appropriateness of applying the research approaches identified in doctrinal research to the accounting policy debate. Motivation for the study: The article is motivated by calls for accounting research, accounting standard-setters and accounting practice to work together to address the identified gap. Research approach, design and method: The theoretical article interpreted the research approaches of doctrinal research for application in accounting research by following a structured approach of assessing each research approach separately. Main findings: The article found that doctrinal research used logical argumentation of hermeneutics as foundation for the authoritative interpretation of practical documents. In applying aspects of hermeneutics, doctrinal research includes descriptive, interpretative, normative, critical and comparative research approaches, depending on the desired outcome of the research. Practical/managerial implications: The article provides different research approaches that could be used by researchers to apply doctrinal research to assess the development of new policies in accounting. Contribution/value-add: Hermeneutics and the different research approaches applied in doctrinal research add value by creating a research framework to conduct accounting policy research on accounting doctrines developed in practice. More methodological rigour is therefore created for accounting policy research and helps to bring practice and research closer to each other.
Highlights
Introduction and backgroundAccounting researchers agree that a gap exists between accounting research and accounting practice, and that accounting research does not sufficiently contribute to accounting practice (Inanga & Schneider 2005; Parker, Guthrie & Linacre 2011; Singleton-Green 2009; Tucker & Lowe 2014; Wilkinson & Durden 2015)
A possible reason for this change in doctrinal research is that professional practices, such as accounting and law, are developing doctrines applied in practice
This article contributes to the accounting policy debate by reflecting on different research approaches within a doctrinal research methodology that could be pertinent in accounting policy research to evaluate the accounting doctrines developed in practice, that is, the concepts, principles and rules
Summary
Accounting researchers agree that a gap exists between accounting research and accounting practice, and that accounting research does not sufficiently contribute to accounting practice (Inanga & Schneider 2005; Parker, Guthrie & Linacre 2011; Singleton-Green 2009; Tucker & Lowe 2014; Wilkinson & Durden 2015). It becomes important for accounting researchers to consider the principles, rules and concepts of accounting as developed in practice. This may be better achieved by considering research approaches followed in other disciplines. For example, is mainly applied in the disciplines of law, religion and ethics, as an approach to study the concepts, principles and rules (collectively referred to as doctrines in legal research) developed in practice (Hutchinson & Duncan 2012; Mackor 2011). The remainder of the article firstly reflects on the nature of doctrinal research and provides an overview of policy research in accounting This is followed by a discussion of the different research approaches identified in the doctrinal research framework and their application to accounting policy research.
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