Accounting research, education and practice

Abstract

Any practitioner or teacher in the field of accounting would find it difficult to assert that there is a congruence between research in his field and actual education and professional practice. If accounting educators teach research results as the desired state of the art, and accepted practices as the current state, the resistance to reform within the accounting profession might be somewhat lessened. Thus, the research results regarding marketable securities are contradicted in education and practice. Education and practice seem to be complementary in that educators teach accepted practice and practitioners accept and practice what they are taught. The ability of the Financial Accounting Standards Board to institute reforms against managements’ wishes would have been enhanced if there were agreement among public accountants. The whole American Accounting Association research budget is less than that for undergraduate research in a single science department at a typical university.

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