Research on Accounting and Auditing: French researchers' practices of diffusing knowledge.

Considering the development of research on accounting and auditing in France, our paper aims at discussing the manner of diffusing scientific knowledge (through various outlets) in this discipline. In fact our study aims at analyzing researchers' behavior (Faculty and Ph.D. Students) in order to determine if there is a single strategy in diffusing scientific knowledge. Existing literature on research productivity, in particular in the United States, suggests that several variables can influence the communication and publication behavior. We integrated two variables (grade and gender) in a questionnaire in order to measure the researchers' productivity (number of papers in various outlets), and to determine the perception that researchers have of the communication and publication requirements. Statistical differences were examined and the results showed that there is no consensus on the research practices.