Once the level of performance has been documented, it is appropriate in accounting to ask: Can performance in this task be improved? Another way of phrasing this question is: Is the task worth studying? Recall that the ultimate goal of JDM research in accounting is to improve decision making. If performance in a task is relatively good, it may not be worth the effort to pursue further research because there is little room for improvement. This is an extreme position and is appropriate only for making the point that researchers should periodically recall that accounting is an applied field and, consequently, certain research topics may be more appealing than others.