Research diversity in accounting doctoral education survey results from the German speaking countries. Recently, researchers have repeatedly claimed that the US mainstream approach to accounting research, which has been characterised by the dominance of positivistic approaches that focus on economic perspectives and that are mostly limited to large scale archival studies Williams et al. Oler et al. 2. 01. Hopwood 2. 00. 7 Khalifa and Quattrone 2. Lukka 2. 01. 0. Such concerns have been raised with respect to alternative paradigms emphasising sociological or philosophical perspectives on accounting, paradigms that are often subsumed under the term critical interpretive school Chua 1. Ahrens et al. 2. 00. AK97.jpg' alt='2010 Becker Cpa Review Pdf Download' title='2010 Becker Cpa Review Pdf Download' />Pediatric intracranial clear cell meningioma associated with a germline mutation of SMARCE1 a novel case. Interested in learning HOW to pass the CPA exam Here are 21 little known facts for passing the CPA exam that you can use today Research diversity in accounting doctoral education survey results from the Germanspeaking countries. Download the free trial version below to get started. Doubleclick the downloaded file to install the software. UK, Australia or New Zealand Locke and Lowe 2. In the German speaking countries, accounting research has traditionally followed a normative or conceptual approach e. Flbier and Weller 2. Messner et al. 2. Due to strong links between accounting academia and practice, the main purpose of accounting research was to provide insights into and recommendations to practice, for example with respect to interpretations of German accounting law Kpper and Mattessich 2. AWSAccessKeyId=AKIAIAYW2E6VOLDTI35A&Expires=1537834733&Signature=AErkb6cYJQgKckZEzy2v3%2Bfka2Y%3D' alt='2010 Becker Cpa Review Pdf Download' title='2010 Becker Cpa Review Pdf Download' />Flbier and Weller 2. Messner et al. 2. However, in recent years empirical accounting research has become more prominent in the German speaking countries Perrey et al. Messner et al. 2. Lohmann 2. 01. 2 and literature has claimed that there is an ongoing trend towards US type positivistic research Flbier and Weller 2. Schffer 2. 01. 3. In spite of such claims, as yet there is little empirical evidence on the extent to which the US mainstream spreads to other countries and the way in which its dissemination is linked to the local institutional setting. In this context, our paper scrutinises research diversity and its relations to the institutional environment in the German speaking area during a period of transition. The definition of research diversity employed in this paper covers two dimensions accounting journals and research methods. The former dimension finds its justification in journal publications being perceived as the most important output of accounting academics as they form the basis for decisions concerning tenure, promotion or funding Lee 2. Gendron 2. 00. 8 Pelger and Grottke 2. As a result, accounting journals are the critical element in the social structure of the discipline Schwartz et al. Locke and Lowe 2. They differentiate between journals following functionalist positivistic and critical interpretive paradigms for this distinction also see Chua 1. Chapman 2. 01. 2. In our study, considering the tradition of accounting research in the German speaking area, in addition to positivistic and critical interpretive journals, we also take up German journals in business economics that reflect the traditional local paradigm with a focus on normative research Flbier and Weller 2. Lohmann 2. 01. 2 Wagenhofer 2. Our study explores the extent of diversity in terms of awareness of a set of different accounting journals and the quality attributed to these outlets. In addition to considering a set of different accounting journals, as a second indication of research diversity we focus on the research methods employed e. Williams et al. 2. Oler et al. 2. 01. In identifying specific research methods, we follow the classification by Grochla 1. We further divide empirical research into quantitative and qualitative approaches. For our study into research diversity we focus on one specific group of academics that may be the least studied group of individuals in the universe of the accounting discipline Fogarty and Jonas 2. For two reasons the latter are a particularly interesting group to study. First, the extent of diversity among those doctoral students who remain in the academy after finishing their Ph. D is one indicator of the extent of the future diversity in the academy. Second, doctoral education in accounting and business economics more generally has recently been subject to major changes in the German speaking countries. In particular, the introduction of more structured approaches to doctoral education and the emphasis being put on internationalisation and publication activities have changed the form and content of doctoral education in accounting Pelger and Grottke 2. The present paper aims at understanding the status quo at a time at which these changes were still ongoing and, by considering the context of the institutional setting, attempts to derive implications for research diversity. More specifically, we present explorative empirical findings on the basis of the data retrieved from an online survey among 2. German speaking area in autumn 2. Nhl 13 Keygen Crack. Our study provides a snapshot of research diversity at a particular point in time at which doctoral education was in transition from a traditional model towards a more structured model Djelic 2. That the year of our survey reflected a period of transition can most clearly be seen in the fact that the German Academic Association for Business Research VHB started its structured doctoral program Pro. Dok in 2. 00. 9 VHB 2. Developed with the intention to complement programs at individual universities by offering specialised courses, inter alia in accounting VHB 2. VHB highlights that with Pro. Dok, the VHB is looking to make it easier for its doctoral students to succeed among the international research competition VHB 2. Moreover, during this time period several broader changes took place that affected accounting academia in the German speaking area, such as the implementation of the Bologna reform and the rising importance of internationally common performance evaluation criteria Wissenschaftsrat 2. DFG 2. 01. 2 Kieser 2. Our survey data enable us to investigate doctoral students perceptions of a set of accounting journals and method choices at a time of a local scientific revolution Kuhn 1. Hence, we address the following research questions 1. How are different accounting journals taken into account and assessed by doctoral students What is the extent of diversity in the research methods adopted by accounting doctoral students in their dissertations How are characteristics of the doctoral education setting related to the research methods used by doctoral students in accounting How is the research method employed associated with doctoral students familiarity with different accounting journals First, we focus on the extent to which doctoral students in German speaking countries are familiar with a set of accounting journals and how they assess the quality of the journals. We show that familiarity with US mainstream journals, European Accounting Review EAR and German academic journals is high, while familiarity with Accounting, Organizations and Society AOS and, in particular, Critical Perspectives on Accounting CPA is far more limited. With regard to the second research question our study reveals that doctoral students in the German speaking setting use various different methods and that many doctoral students approach their topics with the aid of multiple methods. At the same time, our analysis provides some indications that the structured approach to doctoral education, which goes hand in hand with an emphasis on internationalisation, seems to be primarily related to the adoption of quantitative empirical methods. While empirical qualitative doctoral researchers also tend to be internationally oriented, their absolute number remains relatively small. The number of students pursuing verbal analytical approaches is still substantial at the time of our survey, but these doctoral students are less related to features of more structured and international doctoral education. Our study is related to two streams of literature. First, this paper contributes to the critical debate on current trends in accounting research and on the risk of homogeneity triumphing on a global scale e. Hopwood 2. 00. 7 Khalifa and Quattrone 2. An error occurred while setting your user cookie. Please set your. browser to accept cookies to continue. NEJM. org uses cookies to improve performance by remembering your. ID when you navigate from page to page. This cookie stores just a. ID no other information is captured. Accepting the NEJM cookie is.