The College of Business’s Department of Accounting is No. 1 in Colorado for the second year in a row in the 2019 Brigham Young University accounting research productivity rankings. The department also ranked highly in several specific research categories, including No. 4 for tax research (up from No. 6 in 2018) and No. 12 for experimental managerial accounting research.
The department placed in the top 15 percent for faculty research among over 600 national and international institutions measured in the rankings.
“I am so proud of my colleagues in the accounting department for achieving these rankings,” said Department of Accounting Chair Lisa Kutcher. “Being ranked number one in Colorado and in the top 15 percent worldwide in research productivity shows our department’s dedication to producing high-quality, cutting edge research that we are able to bring into the classroom.”
Complex Theories, Real-World Applications
The topics the department researches are complex and academically rigorous with very real-world business applications.
The department’s recent archival tax research, in which statistical techniques are applied to historical data (such as stock returns) to answer a tax-related question, has examined sanctions imposed on tax service providers and changes to accounting rules that govern the tax effects of stock-based compensation. Its managerial accounting research, which examines how accounting information is used by individuals inside organizations to plan, control and make decisions, has recently explored how accounting control systems such as budgets encourage or discourage intrinsic motivation and the ways managers’ contracts affect whether their direct reports help or hinder them.
“The knowledge created by our faculty helps us to understand the economic impact of various tax policies and managerial decisions,” Kutcher said.
‘Thoughtful, Relevant, Excellent Research’
The BYU rankings cover a variety of research methods and accounting topics and are based on the total research output of each school’s faculty in the top 12 peer-reviewed accounting journals. The rankings are broken down into three distinct time periods—the past six years, the past 12 years and all publications since 1990—so that each year’s ranking builds on the previous year’s number.
The accounting department’s high rankings year over year across a number of research areas demonstrate not only the academic rigor of the department’s research, but the faculty’s dedication to bringing timely accounting concepts into the classroom.
“Our accounting faculty are exceptional – thought leaders in their field,” said College of Business Dean Beth Walker. “These rankings reflect the world-class research that is generated by our talented accounting faculty. Their research insights are not only theoretically important, but relevant for business practice. Faculty share these leading-edge findings with our students to enrich the classroom experience and prepare them to be outstanding contributors and leaders in business. Through research, we deepen our understanding of accounting and the ways it can be used to make our world a better place.”
Learn more about the College of Business Department of Accounting and its degree programs and certificates here.