Article2010

The Communication Gap: Why Doesn't Accounting Research Make a Greater Contribution to Debates on Accounting Policy?

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting Education and Careers

Abstract

On many important accounting problems there seems to be a gap in knowledge and understanding between the academic world and those whose views are most prominent in public debate. The paper explores the reasons for this gap, and suggests that the biggest problem is the perception of irrelevance. The paper discusses how the gap can be narrowed, using ICAEW's Information for Better Markets work, in particular on business reporting models, as an example.

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References

1977The Chronicle of Higher Education 2006International Financial Reporting Standards (IFRS): pros and cons for investors 2001Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure 1979The Demand for and Supply of Accounting Theories: The Market for Excuses.2007Whither Accounting Research?2007Financial reporting quality: is fair value a plus or a minus?2006Disclosure and the cost of capital: what do we know?2010Fair value accounting, financial economics and the transformation of reliability

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