The relationship between academic accounting research and professional practice

Author:

Parker Lee D.,Guthrie James,Linacre Simon

Abstract

PurposeThis editorial aims to consider the relationship between academic accounting research and professional practice.Design/methodology/approachThe paper takes the form of an editorial review and argument.FindingsThe paper acknowledges that accounting academic research is important to the higher education system, careers and publishers. However, its impact on teaching, professional practice, and the professions and society is a hotly debated issue.Research limitations/implicationsThe editorial offers scope for accounting academics to engage with the profession and society as to the impact of their research, an important issue in higher education, not only in Australia, but internationally.Originality/valueThe paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.

Publisher

Emerald

Subject

Economics, Econometrics and Finance (miscellaneous),Accounting

Reference29 articles.

1. AACSB (2008), Final Report of the AACSB International Impact of Research Task Force, AACSB, Florida, CA.

2. Australian Financial Review (2010), “Domestic candidates lag foreigners in coursework PhDs”, Australian Financial Review, Sydney, 27 September.

3. Baldvinsdottir, G., Mitchell, F. and Nørreklit, H. (2010), “Issues in the relationship between theory and practice in management accounting”, Management Accounting Research, Vol. 21 No. 2, pp. 79‐82.

4. Baxter, W.T. (1988), Accounting Research – Academic Trends Versus Practical Needs, Edinburgh, Institute of Chartered Accountants of Scotland, Edinburgh.

5. Bricker, R.J. and Previts, G.J. (1990), “The sociology of accountancy: a study of academic and practice community schisms”, Accounting Horizons, Vol. 4 No. 1, pp. 1‐14.

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