The relationship between academic accounting research and professional practice

Lee David Parker · James Guthrie · Simon Linacre

181 citations0/0 files storedAccounting Auditing & Accountability Journal

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Accounting Education and Careers Accounting Theory and Financial Reporting Accounting and Organizational Management

Abstract

Purpose This editorial aims to consider the relationship between academic accounting research and professional practice. Design/methodology/approach The paper takes the form of an editorial review and argument. Findings The 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/implications The 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/value The paper provides important commentary on the relationship between accounting research and practice as represented in academic journals.

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References

2007Whither Accounting Research?2008Changing Pressures on the Research Process: On Trying to Research in an Age when Curiosity is not Enough 2009The economic crisis and accounting: Implications for the research community 2010Issues in the relationship between theory and practice in management accounting 1998Accounting and management research: passwords from the gatekeepers 2010Producing Spaces for Academic Discourse: The Impact of Research Assessment Exercises and Journal Quality Rankings

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