Many accounting research do contribute to the accounting literature by way or another. However, there are other kinds of research that do not contribute to the literature, such as the descriptive studies and review studies. Review studies give overviews of current opinions on the studied topics, but no results.

Yes , by make university researches includes a study of the most important approaches of contemporary accounting thought, then we discuss alternatives to contemporary accounting measurement, then explain and analyze the problem of changes in prices and the proposed accounting models to face this problem.