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Lookup NU author(s): Dr Ekaete Efretuei
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Abstract Readability research has been predominantly static since its introduction into accounting research in the 1950s. This has changed in recent years with its publication in the Journal of Accounting and Economics, 2008. This paper studies the knowledge production process in the accounting research academic discipline. It develops a conceptual framework synthesizing the social influence pressure method of analysis (Milgram 1974) and Whitley’s (2000) theory of ‘mutual dependence’ and ‘task uncertainty’. Using Annual Report Readability (ARR) research as an illustrative evidence, it analyzes the interactions of pressures and knowledge production in the accounting research intellectual environment. The observed trend in ARR research provides supporting evidence to the current debate around the accounting intellectual environment. This study contributes to the accounting research literature by using the observed evidence in ARR research to support the widely studied hypothesis that knowledge production is socially constructed. This hypothesis has been widely debated but with limited illustrative evidence. It also offers a theoretical framework for studying the knowledge production process.
Author(s): Efretuei E
Publication type: Working Paper
Publication status: Unpublished
Journal: SSRN
Year: 2020
URL: https://doi.org/10.2139/ssrn.3150006
DOI: 10.2139/ssrn.3150006
