Research orientation without regrets

The objective of this essay is to reflect upon the quest for “research orientation” that can be observed in many Continental European academic institutions these days. Building upon my own observations as well as the experiences of other accounting academics, I suggest that the quest for research orientation brings along both opportunities and threats for the academic communities in these countries. On one hand, it allows for an increased recognition of one's research efforts and often goes along with (pertinent segments of) the international community becoming more open and accessible to the individual researcher. On the other hand, however, the quest for research orientation seems to bring with it an increased homogenization in our understanding of what good research means and, thus, poses a threat for the diversity of our community. Based on these observations, I provide some ideas regarding the possibility of achieving a flourishing research culture without regrets, i.e., one that preserves values or activities that are arguably critical for the sustainable development of our discipline.