ABSTRACT
Replication is, often, seen as a mere repetition of a published study, which conflicts with the aim of novelty, and is therefore dismissed as a way to allocate our resources. Even so, it is important to realize the necessity of the act of replication in the scientific process. In fact, there is large agreement amongst the academic community that replication is the only single way in which a collection of individual studies become a critical mass of robust knowledge. This chapter presents an overview of the current debate on replication studies addressing some of the forces in the current Behavioural Accounting Research landscape that provide incentives against conducting replication studies and exploring how replication may be particularly important in an applied field like accounting where we aspire to both research and practice. The chapter closes by demonstrating that the object of replication can be all parts of a study from research question to statistical analyses to drawing conclusions.
