提振會計學術研究的創造力

Energizing Accounting Research Creativity

Research in accounting not only can help to advance knowledge and practice; but also enhance faculty members' ability to prepare students for professional success. Yet concerns are increasingly being voiced that accounting research is failing these roles. Many prominent accounting scholars have charged that contemporary accounting research suffers from timidity, a focus on method rather than significance of the research question, incrementalism, and lack of relevance. This paper explores how we may energize the creativity of accounting scholarship, with particular focus on the People's Republic of China and Taiwan. We engage the insights of management and psychology research into the drivers of creativity in organizations to suggest a wide range of interrelated actions that span the levels of individual faculty members, their departments, universities, and beyond. We also discuss the potential obstacles to implementing these actions, and suggest directions for moving forward. By means of this exploratory analysis, we hope to stimulate more extensive discussion as well as research on the drivers of creativity in accounting scholarship that will lead to effective actions and their implementation. 研究工作是大學教師責任的重要一環。會計領域的研究除了可以推動知識和改進實務，還能夠提昇教師培養學生對當今瞬息萬變環境的適應能力。然而，越來越多著名的會計學者都質疑會計研究是否仍能扮演這樣的角色。他們批判當代會計研究已變得越來越怯懦，把重點放在研究方法而不是研究問題的重要性；甚至滿足於微不足道的進步，並且缺乏與實務的連結。本文旨在探討如何提振會計學術研究的創造力，尤其針對中國大陸及台灣的現況分析。借鑑管理學和心理學對組織創造力驅動因素的研究，我們提出一糸列跨越及融合個別教師、系所、大學及社會等層面的行動綱領，並研討落實這些行動綱領的潛在障礙和可前進的方向。希望本研究的探索性分析，能夠激勵更廣泛的討論，以及針對驅動會計學術研究創造力因素的進一步研究，共同發掘更多可行的方案，並引領會計學群付諸行動。