ABSTRACT

I owe you an explanation for the rather offbeat title of this talk. The original plan was that I would talk about Accounting Research. However, the more I thought about this vast subject, the less able I felt to summarize either the present state of research or of some facet of it. In searching for a way out, it occurred to me that as users of the results of accounting research, we all face the problem of sifting through the tremendous quantities of literature to find useful new ideas, and that it might be fruitful for us to think about efficient ways of going at this task.