The article suggests that researchers are constrained by institutional imperatives to do research that is published in academic journals. The more highly regarded journals prefer research methods that are not particularly well suited to standard-setters needs. The nature of the issues to research also makes such research problematical.
WALTON, P. (2009). Recherche et normalisation comptables. Revue Française de Comptabilité, (427), pp. 2-3.