The politics of professional accounting research: some personal reflections

Abstract

Professional research is generally undertaken by committees and is almost invariably commissioned and monitored by committees. This article deals with the politics of such research. It draws on the author's experiences with professional bodies and government organisations in several countries, with particular reference to the production of The Corporate Report in the United Kingdom and Corporate Reporting: its Future Evolution in Canada. Types of professionally sponsored research are analysed, and proposals for improvements in this type of research are presented, along with suggestions for further investigation of the issues dealt with.