Approaching Research Broadly, Not Just Deeply: The Case of Real Activities Manipulation

Abstract

This commentary discusses how self-identification of accounting researchers by specific subfields (e.g., financial, managerial, audit, tax, systems, and non-profit/governmental) and further, by research method (e.g., archival, experimental, and analytical), limits the scope and potential insights that we can glean from our research. Using the example of research in Real Activities Management (RAM), we illustrate how extending enquiry beyond the boundaries of a narrow research identity can broaden the types of research questions we ask and what we learn from conducting our research. We start with financial accounting research that has documented the existence of RAM and its relation to accrua..