What Do Controllers Read? Implications for Accounting Faculty Research and Student Readings
D. Elaine Sanders, Cheryl L. Fulkerson, Sandra Welch, Chak-Tong Chau
Abstract
Accounting educators train future accountants and conduct research aimed at
contributing to the development of practice. Given recent U.S. Department of
Labor statistics that two in four accountants work in private industry, we surveyed
accountants from industry (Fortune 500 controllers) in an effort to learn more
about what accounting research publications controllers read and why. Further,
we asked the controllers to tell us what accounting publications they view as the
most influential, and what topics they would like to see researched in the future.
Our results are shared in the context of motivating future faculty research,
student research, and supplementary student readings.
contributing to the development of practice. Given recent U.S. Department of
Labor statistics that two in four accountants work in private industry, we surveyed
accountants from industry (Fortune 500 controllers) in an effort to learn more
about what accounting research publications controllers read and why. Further,
we asked the controllers to tell us what accounting publications they view as the
most influential, and what topics they would like to see researched in the future.
Our results are shared in the context of motivating future faculty research,
student research, and supplementary student readings.
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