This paper aims to propose using human senses as a means of thinking about the contributions of this research.
Based upon the metaphor of human senses, the model describes different aspects of research, such as topic selection, theory and method, providing suggestions for enhancing relevance and expanding the audience for the research. The model is applied to a current working paper on cyber security and then more broadly to provide suggestions for researchers who are interested in conducting research on risk.
The model can be used to frame different types of research projects in a way that helps to increase the interest in and impact of this research.
The model in the paper is ad hoc but provides a fresh way to view this research.
Increasing interest in accounting research can result in a broader audience for this work.
The paper provides a means for researchers to step back from their research and think about what makes their research original and interesting.
The ideas in this paper stem from presentations given at AMARS 2016 and the 2018 Meditari Accountancy Journal conference.
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