Proposal for university-wide PhD programme of study the purpose of which is to promote innovation in accounting (and other discipline) research

Abstract

The American Accounting Association has reported a lack of vitality in accounting research. This paper proposes to reform doctoral education for accounting and all other disciplines such that the question the researcher asks is the primary consideration and the research methodology chosen is subordinate, but appropriate, for the question asked. Research methodologies, methods, and techniques should adjust to the question asked rather than adjusting the question asked to any particular research methodology, method, or technique.