Expanding Our Insights, Audiences, and Impact
基于作者在2025年美国会计学会年会上的主席学者演讲，探讨如何拓展研究洞见、受众和影响力，并指出当前研究文化过于保守以及“只看六大期刊”的决策规则限制了学术发展。
ABSTRACT This essay closely follows my American Accounting Association (AAA) Presidential Scholar Lecture delivered at the Annual Meeting in Chicago on August 5, 2025. In this essay, I discuss my approach to research: developing insights of various types, sharing those insights with diverse audiences, and trying to have a range of different impacts. Along the way, I discuss two “elephants in the room”: (1) our very cautious and conservative research culture, which constrains the insights we can offer; and (2) the emergence of a “Top 6 journals only” decision rule, which constrains the audiences we can reach. I hope that this essay will inspire readers to expand their insights, audiences, and impact, thereby increasing the enjoyment that they derive from an academic accounting career. I also hope that we can work together to address the two elephants in the room.