Measurement and Assessment of Accounting Research, Impact and Engagement

Purpose – The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring measurement and assessment of accounting research, impact and engagement. This paper also provides an overview of the other papers presented in this AAAJ Special Issue and draws from their findings to scope out future impactful research opportunities in this area. Design/methodology/approach – Consists of a review and examination of the prior literature and the other papers published in this AAAJ Special Issue. Findings – The paper identifies and summarises three key research themes in the extant literature: research productivity of accounting academics; the rise of the ‘Corporate University’ and commodification of research; and, the benefits and limitations of Research Assessment Exercises. It draws upon work within these research themes to set out four broad areas for future impactful research. Research limitations/implications – The value of this paper rests with collating and synthesising several important research themes on the nature and impact of measurement and assessment of accounting research, impact and engagement, and in prompting future extensions of this work through setting out areas for further innovative research in the area. Practical implications – The research examined in this paper and the future research avenues proposed are highly relevant to university academics, administrators and regulators/policy makers. They also offer important insights into matters of accounting measurement, accountability, and control more generally.