Process Studies in Accounting and Related Fields: A Review and Recommendations

• In Event: Reception with ELS Posters
  In Poster Session: Research Poster Session I and Friday Reception

Abstract

This study assesses the recent trends and characteristics of process theory based research from mainstream journals in accounting and related fields. The articles that were evaluated were published over the period of 2006-2012. The process theory articles identified in the search were evaluated based on 16 categories and the findings were analyzed in aggregate to identify trends in process theory research independently for each of the fields observed. The paper concludes with a summary of the findings and recommendations for future process theory research in accounting and related fields.

Authors

• Aaron Wilson, Washington State University

• Diane Nelson, Washington State University